E-commerce and Taxation in Maine

Any information downloaded from the Internet is deemed to be a taxable transaction in the State of Maine. Maine established that these charges are subject to state sales tax, even though the procedure involved the substitute of database or textual information. Computers are exempt from sales and use tax excluding those works of a computer used mainly as an interactive communication tool competent of replacing audio, database or textual information.

The following questions have been addressed in this article:

What is the effect of “electronic filing with digital signature” under §9505 of the Maine Digital Signature Act?
How is use tax applied when goods are purchased over the Internet in Maine?

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