The look-back period is twelve months. For quarters beginning after 31 March 2026 a remote retailer must decide on a rolling quarterly basis whether it met $100,000 in the applicable look-back period. A retailer that met only the old 200-transaction test had to review the twelve months ending 31 December 2025 and, if under $100,000, stop remitting destination Retailers' Occupation Tax from 1 January 2026; the Department moved such accounts to voluntary use tax status.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.