- Maine requires marketplaces to collect sales tax on behalf of sellers on platforms like Amazon and eBay
- Marketplace facilitators in Maine must collect sales tax if they exceed $100,000 in retail sales or have at least 200 separate sales transactions into Maine
- Marketplaces like eBay, Etsy, and Walmart have adopted this law
- Businesses with a substantial physical presence in Maine must register for and collect sales tax
- Businesses without a physical presence must register if they exceed $100,000 in sales or have 200 separate transactions into Maine
Source: taxjar.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.