Sales/Use/Indirect:
Maine Revenue Services States that Pandemic-Related Nexus Relief Extends through 2021
TaxAlert,Vol.31,Issue3, Me. Rev. Serv. (2/21). Following up on earlier guidance addressing the potential state sales and use tax nexus ramifications arising from employee teleworking arrangements due to the COVID-19 pandemic [see MaineTaxAlert:TaxReliefforTeleworkDuringtheCOVID-19EmergencyPeriod, Me. Dept. of Rev. Serv. (10/20) and StateTaxMatters, Issue 2020-42, for more details on this earlier nexus guidance], Maine Revenue Services (MRS) announces some updates on the same – reiterating many of its earlier stances and extending their application. Specifically, MRS now provides that for sales occurring in 2020and2021, it will not consider the presence of one or more employees in Maine, who commenced working remotely from Maine during the state of emergency and due to the COVID-19 pandemic, to constitute substantial physical presence in Maine for sales and use tax registration and collection duty purposes. Accordingly, this exclusion from the physical presence test now has been extended to sales occurring in 2021. Please contact us with any questions.
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