Each member state has adopted a rounding algorithm that carries the tax computation to three decimal places and rounds to a whole cent, rounding up whenever the third decimal is greater than four. States must let sellers choose to compute tax per item or per invoice and to apply the rounding to the combined state and local tax, and none may require collection on a bracket system.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.