The $100,000 is measured over the previous or the current calendar year. A registered seller may cancel only when its Maine gross sales have not exceeded $100,000 in two consecutive calendar years following registration (example: registered in 2021, under the threshold in 2022 and 2023, may cancel with an end date of 31 December 2023).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.