A retailer engaged in business in California because of economic nexus must collect California use tax and district use taxes when the total combined sales of tangible personal property for delivery in California by the retailer and all persons related to it exceed $500,000 (as at 1 October 2026). The total includes the seller's own sales, related persons' sales and sales facilitated through a marketplace facilitator. There is no transaction-count test.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.