Avalara Taxrates > Blog > Sales Tax News > Maine Emergency Nexus Relief - Avalara

Maine Emergency Nexus Relief

  • Apr 18, 2012 | Susan McLain

Maine Governor Paul LePage signed HP 1357 into law April 12, 2012. The bill “…allows an out-of-state business to enter the State when a Governor’s state of emergency proclamation or a declaration by the President of the United States of a major disaster or emergency has been issued without subjecting that out-of-state business or its employees to the licensing, registration and taxation requirements imposed on businesses and individuals that reside in the State.”

Any out of state business that does not already have presence in the state or normally conduct business in the state, who is brought into the state by request to perform work related to the recovery from the disaster will be exempt from:

  • “Business licensing or registration requirements
  • State or local taxes or fees such as unemployment insurance or workers’ compensation insurance
  • Occupational licensing fees
  • Sales and use tax on equipment used or consumed…during the disaster period; and
  • Income tax withholding or remittance.”

The business will still be required to pay sales and use taxes and fees on other things such as materials and services, vehicle rentals, leases and purchases of tangible personal property or taxable services “…sold at retail for use or consumption in the State during a disaster period, unless those taxes or fees are otherwise waived during a disaster period.”

An out-of-state business entering for the purposes of disaster recovery assistance must notify the Secretary of State as soon as possible upon entry into the State. If the business chooses to remain in the state after the disaster period is over, they must notify the Secretary of State and register as a business in the State at that point.

Get Free Tax Rate Tables

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”