Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide


Physical Nexus in Maine

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

The following activities do not constitute physical nexus in Maine …

  • Attending conventions, seminars or trade shows in Maine (and not soliciting or making sales)
  • Holding a meeting of a corporate board of directors or shareholders, or holding a company retreat or recreational event in Maine
  • Maintaining a bank account or banking relationship in Maine
  • Using a vendor in Maine for printing

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Maine

A business is considered to have economic nexus in Maine if it made $100,000 or more in sales OR completed 200 transaction in the current or previous calendar year.

What’s included?

  • Tangible personal property delivered into the state
  • Sales made through a non-collecting marketplace
  • Exempt sales

What’s not included?

  • Sales made through a registered marketplace facilitator
  • Exempt services