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15. Are sales over the Internet taxable?

Sales made over the Internet are subject to the same sales tax application as mail order sales. If the seller is required to be registered to collect Maine Sales Tax and the product is shipped to a Maine address, the seller should collect the tax on the sale. If the seller does not collect the sales tax, the purchaser would owe a Maine Use Tax, payable directly to Maine Revenue Services, based on the sale price of the goods. Most Maine taxpayers report this use tax liability on their Maine 1040 - provided the purchase of a single item is less than $5,000.

Individuals making purchases of single items costing more than $5,000 are required to file an Individual Use Tax return directly with Maine Revenue Services by the 15th of the month following the month of the purchase. The following link will take you to the individual use form. http://www.maine.gov/revenue/salesuse/IUse.pdf