On June 21, 2017, overriding a veto by Governor Paul LePage, Maine enacted legislation that will require certain remote sellers that do not have a physical presence in the state to collect and remit sales and use tax on sales into Maine.1 The collection and remittance duties will be triggered if either a gross revenue or transaction threshold is met. The legislation intends to place retailers with a physical presence in the state on equal footing with remote sellers selling into the state.
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