A remote seller must register and collect Maine sales and use tax when its gross sales from delivering tangible personal property or taxable services into Maine exceed $100,000 (as at 1 October 2026). The Department's current FAQ states only the dollar test; the secondary charts date removal of the former 200-transaction test to 1 January 2022.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.