A marketplace provider with physical presence, or that makes or facilitates more than $100,000 of taxable remote sales in the previous calendar year, registers and collects on all taxable sales through its marketplace and must certify to its marketplace sellers that it will collect; a certified seller may not collect on those sales and leaves them off its own return, but must register for any physical presence or for its own remote sales outside the marketplace over the threshold.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.