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Wayfair and remote sellers

On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).

Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.

In response to the Supreme Court's decision in South Dakota v. Wayfair, Maine has updated its sales tax collection requirements to include remote sellers. Businesses that do not have a physical presence in Maine but meet certain sales thresholds are now required to register with the state, collect sales tax on sales to Maine customers, and remit those taxes to the Maine Revenue Services. The threshold for this requirement is $100,000 in sales or at least 200 transactions in the state within the previous or current calendar year. This change aims to level the playing field between in-state and out-of-state businesses and ensure that sales tax is collected more consistently, regardless of where the seller is located.

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Taxes

Wayfair and remote sellers

As a LegalFix Member You Will Be an Important Client of Local Law Firms

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Maine State Code

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Taxes

Wayfair and remote sellers

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