Each member state provides a direct pay authority under which a permit holder buys otherwise taxable goods and services without paying tax to the supplier, determines taxability itself and reports and pays the tax directly to the jurisdiction. Each state sets its own limits and requirements, advised by the Governing Board, which considers the Model Direct Payment Permit Regulation of the Task Force on EDI Audit and Legal Issues for Tax Administration.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.