Once over the threshold, the seller must register with Maine Revenue Services and begin collecting and remitting on or before the first day of the first month beginning at least thirty days after it exceeded the threshold (example: exceeded on 15 May, collect by 1 July). MRS treats a seller that met the test from 1 July 2018 and did not register as subject to assessment for the uncollected tax.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.