Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018

ENexus Thresholds As Of August 21, 2018 Ref No. State Enforcement Date Dollars of Sales Number of Sales Enexus Threshold 1 OH 1/1/2018 $25,000 0 25/0 2 PA 4/1/2018 $10,000 0 10/0 3 HI 7/1/2018 $100,000 200 100/200 4 ID Continue reading Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of August 21, 2018

Maine – Economic Nexus (ENexus) – Threshold 200 Or $100,000 Enforcing 7/1/2018

This statute will be enforced for sales occurring on or after July 1, 2018, the first monthly filing period after the date of the Wayfair decision. MRS urges every seller that is subject to section 1951-B and has not already done so Continue reading Maine – Economic Nexus (ENexus) – Threshold 200 Or $100,000 Enforcing 7/1/2018

Multistate – Wayfair Economic Nexus (ENexus) Thresholds As of July 24, 2018

ENexus Thresholds As of July 24, 2018 Ref State Date Number of Sales Dollars of Sales Enexus Threshold 1 IN 1/1/2017 200 $100,000 100/200 2 WY 1/1/2017 200 $100,000 100/200 3 RI 8/17/2017 200 $100,000 100/200 4 ME 10/1/2017 200 Continue reading Multistate – Wayfair Economic Nexus (ENexus) Thresholds As of July 24, 2018

Maine – Sales, Use And Service Provider Tax Symposiums

SALT Report 3457 – The symposiums will inform taxpayers of recent changes to laws and policies as well as a review of current sales, use and service provider laws and recent issues of interest.  Four dates have been announced, all Continue reading Maine – Sales, Use And Service Provider Tax Symposiums

Maine – Revenue Services Audit Division Disbanded

SALT Report 3451 – Effective September 1, 2014, the Maine Revenue Services Audit Division will be disbanded and all sales and use tax audit functions will be run under the Sales, Fuel and Special Tax Division.  Desk and field audits Continue reading Maine – Revenue Services Audit Division Disbanded

Maine—Exempt Organizations and Government Agencies

SALT Report 3389 – Maine Revenue Services (MRS) has released an Instructional Bulletin that explains the procedures exempt organizations and agencies must follow in order to request sales tax exempt status.  Many types of organizations are exempt from paying sales Continue reading Maine—Exempt Organizations and Government Agencies

Maine –Revised Guidance for Bad Debt Credit Calculation

SALT Report 3225 – Maine issued revised guidance on January 22, 2014.  Retailers are responsible to remit sales tax to the state whether or not the retailer has received payment from the customer.   Bulletin No. 29 – Credit for Certain Continue reading Maine –Revised Guidance for Bad Debt Credit Calculation

Maine – Guidance on the Original Registration of Vehicles Updated

SALT Report 3118 – Maine Revenue Services revised an informational bulletin regarding the application of sales and use tax to the original registration of a motor vehicle to include recent legislative changes.  Updates are as follows: The sections that discuss Continue reading Maine – Guidance on the Original Registration of Vehicles Updated