Maine’s budget bill has been enacted, creating provisions for taxing products transferred electronically. Effective June 26, 2013, Maine sales tax applies to “products transferred electronically.” A “product transferred electronically” is a digital product transferred to a purchaser electronically, the sale of which in non-digital physical form would be subject to tax as a sale of tangible personal property. A “product transferred electronically” is sold in Maine if the product is delivered electronically to a purchaser located in Maine; the product is received by the purchaser at the seller’s location in Maine; a Maine billing address is provided by the purchaser in connection with the transaction; or a Maine billing address is indicated in the seller’s business records. (L.D. 1509 (H.P. 1079), Laws 2013)