On June 21, 2017, the Maine Legislature overrode the Governor’s veto and passed legislation requiring the collection of sales tax by remote sellers. The legislation requires remote sellers to collect Maine sales tax on their sales into the state if the seller’s gross revenue from sales into Maine exceeds $100,000 or the seller made at least 200 separate sales into the state during the previous or current calendar year. This legislation also contains a somewhat unique provision that allows the state to bring a declaratory action against any person that it believes meets the above requirements to collect tax regardless of whether the state has initiated an audit of that person. The legislation also allows taxpayers that are required to collect sales tax pursuant to the law to deduct and retain 2% of the sales tax collected as a “collection allowance.” We are not aware of any other states that have enacted laws that provide for this type of “collection allowance.” With the enactment of this legislation, Maine has joined a growing number of states that have enacted sales tax nexus laws that are directly contrary to the US Supreme Court’s holding in Quill. ME Senate Paper 483.