A member state may have only one state sales and use tax rate on personal property and services, plus at most one additional rate (which may be zero) on food and food ingredients and drugs as defined under the Agreement, and an additional parity rate where federal law bars a local tax on a product the state taxes. Each local jurisdiction may have only one local sales tax rate and one local use tax rate, and if it levies both they must be identical. Where a five-digit zip code area contains more than one rate at any level the state may assign the highest, the lowest or any rate in between (wording amended May 13, 2026), and for a nine-digit area it must assign the lowest combined rate, reflected in its Section 305 databases. The rule does not cover energy, motor and transport fuels, delivered utilities or retail sales of vehicles, aircraft, watercraft and homes. A state with a permitted different rate may allow reporting on the SER in the approved format and a separate boundary file, with six months' notice before requiring separate SER reporting.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.