A remote seller must collect when its Massachusetts sales exceed $100,000 (as at 1 October 2026), a threshold in effect from 1 October 2019; there is no transaction-count test since then, the earlier rule (from 1 October 2017) having required $500,000 and 100 transactions.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.