18-125 C.M.R. ch. 808, § .03 - ACTIVITIES ESTABLISHING NEXUS; TAX YEARS BEGINNING PRIOR TO JANUARY 1, 2022

For tax years beginning prior to January 1, 2022, a corporation generally has income tax nexus with Maine if it (a) does business in Maine; or (b) owns or uses any part or all of its capital, plant, or other property in Maine in a corporate capacity, as opposed to a strictly fiduciary capacity.

A. Doing business. Without limitation, a corporation does business in Maine if it engages in any of the following activities in this state:

1. Maintains an office or other place of business;

2. Executes a contract;

3. Exercises or enforces contract rights;

4. Buys, sells or procures services or property; or 5. Employs labor.

B. Owning or using property. Without limitation, a corporation owns or uses property in Maine if it:

1. Owns property that is held by another person in this State under a lease, consignment, or other arrangement;

2. Uses in this State property that it holds under a lease, license, or other arrangement; or

3. Maintains a stock of goods in this State.

Notes

18-125 C.M.R. ch. 808, § .03