A person outside Florida making remote sales must register and collect Florida sales tax and discretionary sales surtax when it makes a 'substantial number of remote sales': any number of taxable remote sales whose sales prices total more than $100,000 (as at 1 October 2026). A remote sale is a retail sale of tangible personal property ordered by mail, telephone, internet or other communication from a person receiving the order outside Florida and causing it to be shipped into Florida. 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.