‘ 8-B. Minimum taxability threshold. Minimum taxability thresholds for nonresidents are governed by this subsection.
A. Compensation for personal services performed in the State as an employee is Maine-source income, subject to taxation under this Part, if the nonresident taxpayer was present in the State performing personal services for more than 12 days during the taxable year and directly earns or derives more than $3,000 in gross income during the year in the State from all sources.
B. A nonresident individual who is present for business in the State on other than a systematic or regular basis, either directly or through agents or employees, has Maine-source income derived from or effectively connected with a trade or business in the State and subject to taxation under this Part only if the nonresident individual was present in the State for business more than 12 days during the taxable year and earns or derives more than $3,000 of gross income during the taxable year from contractual or sales-related activities.
C. Performance of the following personal services for 24 days during a calendar year may not be counted towards the 12-day threshold under paragraph A:
(1) Personal services performed in connection with presenting or receiving employment-related training or education;
(2) Personal services performed in connection with a site inspection, review, analysis of management or any other supervision of a Maine-based affiliate or subsidiary by a representative from a parent company not headquartered in this State;
(3) Personal services performed in connection with research and development at a Maine-based facility or connected with installation of new or upgraded equipment or systems; or
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(4) Personal services performed as part of a project team working on attraction or implementation of new investment in a Maine-based facility.
