Each member state must relieve sellers and CSPs that use its rate, zip code and address databases (and certified vendor databases) from liability to the state and its localities for charging and collecting the wrong amount because the state's rate, boundary or jurisdiction data was wrong. A state may extend the relief for a set period to a seller that shows that using the address-based database would be an undue hardship. For a product that does not need a full street address to deliver, a state need not relieve a seller that did not request the full address and zip code under Section 309; a state that does not require the full address but lets the seller use the five-digit zip code must relieve sellers and CSPs for sourcing to the wrong jurisdiction as a result.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.