A marketplace facilitator registers when its gross revenue from sales into Indiana, including facilitated, untaxed and exempt sales, exceeds $100,000 in the previous or current calendar year, and is the retail merchant for third-party sales on its marketplace; it may need county innkeeper's and food and beverage tax registrations too. It may rely on seller-supplied information and is relieved where that information was wrong. A seller selling only through a facilitator need not register; one registered for other reasons reports facilitated sales as exempt.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.