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Clients with Multi-State Returns

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When you do business outside of the State where your Corporation is incorporated,  LLC is registered, or your partnership or sole proprietorship has its main place of business you will need to look at several issues.  If you have a physical presence in another State (office, warehouse, or a resident sales staff), or if you deliver product to that state in your own vehicles you will be required to register with the taxing authority in that State and  file Income, payroll and Sales tax returns in that State.  Delivery of product through a carrier such as UPS, FEDEX or USPS does not create “nexus”.   Please contact our office if you have questions about what constitutes nexus which will trigger these requirements.    We can assist you with the registration process with the taxing authorities in the various states.

You should know that this could also mean that you are required to register with multiple departments in the other states in which you do business.   For example, many States treat companies differently for tax reporting if the company is not registered with the Secretary of State in that jurisdiction. 

You should consult with your attorney regarding registration with the Secretary of State in each jurisdiction in which you operate.  This is not the same as registering with the tax department of that State.  Talk to your attorney about what your legal risks are if your company is not registered as a “foreign” corporation or LLC in the various States.  If required to register in other States, your attorney should do that along with your Annual Report in Maine.  Generally your requirement to report to the Secretary of State will not be met simply by registering with the tax and/or labor departments.  This is a legal, not an accounting issue that should be addressed by your attorney.