- Sales and use tax will not be due on property brought into Maine during the disaster period if used to perform activities related to the disaster;
- Personal or business income for a nonresident is exempt from income tax if the nonresident is in Maine only to provide services or conduct business during a disaster period and the income is related to the disaster, and
- The numerator of the sales factor for income apportionment does not include the sales receipts of a person who is only performing services during a disaster period that are solely and directly related to the disaster
Following the disaster period, which ends 60 days after the disaster or emergency is over, all exemptions end. Businesses entering Maine during a disaster period are required to notify the secretary of state of any intent to do business in Maine after the disaster period has ended. The legislation also requires businesses remaining in Maine to meet all registration, licensing and filing requirements for doing business in Maine.
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