No member state may cap or threshold state rates or exemptions on the value of the transaction or item, or cap the application of rates, unless the state takes on the administration so that retailers bear no extra burden; and no state with local taxes may cap or threshold local rates or exemptions by value. The rule excludes retail sales of motor vehicles, aircraft, watercraft and homes and cases where administration has been shifted away from the retailer. The only permitted threshold is on clothing as defined in the Library: per item, on the sales or purchase price, of at least one hundred ten dollars, applied to both state and local tax, taxing either the whole price or only the part above the threshold, explained in the state's certificate of compliance and taxability matrix, and suspended during a clothing sales tax holiday. A state that has adopted a cap or threshold need not drop it unless federal remote seller legislation forbids it.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.