From 1 October 2019 a marketplace facilitator registered or required to be registered is the retailer of each sale of tangible merchandise it facilitates and pays or collects the tax on it; from 1 January 2022 it may also need fee accounts for certain items (AB 1402). A marketplace seller whose sales are all made through a registered facilitator need not register, and a registered seller deducts facilitated sales on its return and should keep the facilitator's statement that it is registered and responsible for the tax.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.