Maine Revenue Services Issues Sales Tax Bulletin on Registration of Out-of-State Sellers, Other Persons

Maine Revenue Services (MRS) Feb. 2 issued a sales and use tax bulletin on the registration of out-of-state sellers and other persons. The bulletin provides guidance to business entities located outside of Maine in determining whether they’re required to register as a retailer with MRS. The guidance includes: 1) mandatory seller and lessor registration; 2) mandatory registration by other persons; 3) remote seller registration; 4) marketplace facilitator registration; and 5) limited exclusions. [Me. Revenue Servs., Sales & Use Tax Bull. 43, 02/02/22]

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