Every local jurisdiction must tax the same base as the state, save where federal law forbids it. The rule does not apply to taxes on motor, aircraft, locomotive or watercraft fuel; electricity, piped gas or other fuels the seller delivers; retail sales or transfers of motor vehicles, aircraft, watercraft, modular, manufactured or mobile homes; or energy as defined for Sections 302 and 308. A state allowing a different local base for those items may let it be reported on the Simplified Electronic Return in the Governing Board's format and may publish the bases in a separate boundary file; a state requiring separate reporting must notify the Governing Board, effective no sooner than the first day of a calendar quarter at least six months later.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.