Maine has enacted emergency legislation which was to correct errors and inconsistencies in the laws. One of the sections modified was to modify the imposition statute in Sec. E-11. 36 MRSA Section 1811 to specifically include products transferred electronically under the imposition provision. This change was effective April 30, 2014 without the governor’s signature. Maine’s general sales and use tax rate is currently 5.5%. (L.D. 1841 (H.P. 1323), Laws 2014, effective as noted above)