Maine Electronic Commerce Service Agreement
Description
How to fill out Electronic Commerce Service Agreement?
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FAQ
Maine sales tax may apply to charges for shipping, handling, delivery, freight, and postage. For the most part, separately stated charges are exempt if the shipment goes straight to the buyer via common carrier, contract carrier, or USPS.
A sales tax is imposed at the rate of 5.5% of the sale price on retail sales of tangible personal property; products transferred electronically; prepaid calling arrangements (not to be confused with prepaid wireless, which is addressed under ?Service Provider Tax? in this document); transmission and distribution of ...
Retail sales of tangible items in California are generally subject to sales tax. Examples include furniture, giftware, toys, antiques and clothing.
SaaS is not taxable in Maine. SaaS is taxable in Maryland for personal use, but not taxable for business use. SaaS is taxable in Massachusetts for business and personal use. SaaS is not taxable in Michigan.
A contract is a legally enforceable promise between you and the seller. It describes the responsibility buyers and sellers have to each other when goods or services are exchanged. Contracts can be written, oral, or even implied. A binding contact can be a lease on an apartment or a purchase order for a new car.
Services subject to sales tax include: Rentals of living quarters in a hotel, rooming house, tourist or trailer camp. Rentals or leases of automobiles. Rentals or leases of pickup trucks or vans with a gross vehicle weight of less than 26,000 pounds from a person primarily engaged in the business of renting automobiles.
