A marketplace facilitator whose facilitated retail sales into Alabama exceed $250,000 either collects and remits SSUT on those sales or, if it does not collect, reports the sales and gives customer notices as Alabama law requires (Ala. Code 40-2-11(7)(b)). A marketplace seller selling through a facilitator that does not collect stays liable for its own Alabama tax on those sales and on its direct sales.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.