Maine Revenue Services (MRS) announced that the state will extend sales tax nexus relief for employees working remotely in Maine due to COVID-19 through 2021. MRS announced in October 2020 that they will not consider the physical location of employees displaced due to the COVID-19 pandemic disaster to constitute substantial physical presence in Maine for sales and use tax registration and collection duty purposes. Physical presence remains excluded from registration and collection requirements in the state for sales occurring in 2021. (Information Bulletin – Volume 31, Issue 3, Maine Revenue Services, issued February 12, 2021)