A member state with local sales or use taxes must make local rate changes effective only on the first day of a calendar quarter after at least sixty days' notice to sellers (one hundred twenty days for purchases from printed catalogues where the purchaser computed tax from published rates), apply local boundary changes for tax purposes only on the first day of a quarter after at least sixty days' notice, and provide and maintain databases of boundary changes with effective dates, of all state and local rates with FIPS codes (or Governing Board formats for other jurisdictions), and assigning rates and jurisdictions to each five-digit and nine-digit zip code. Where a nine-digit area has more than one rate the state must assign the lowest combined rate; for a five-digit area it may assign the highest, the lowest or a blended rate, and where it assigns the highest or a blended rate and the purchaser did not supply the information the seller requested under Section 309, neither the state nor the seller owes the purchaser a refund of the difference. A seller or CSP that cannot match a nine-digit code uses the five-digit rate. A state may add address-based boundary records meeting the Mobile Telecommunications Sourcing Act requirements, may require their use for Section 306 relief, and may certify vendor address databases; sellers that cannot match an address fall back to nine-digit and then five-digit codes. A state with no local taxes need only keep a zip code database. All databases must be available to sellers and CSPs by the first day of the month before the calendar quarter, in an approved format on the state's website or another designated location.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.