Effective 2 July 2026, a retailer whose only basis for being engaged in business is the threshold becomes engaged in business on the first day of the first calendar month at least 60 days after its gross sales exceed the threshold, and registers and collects from then. A seller with physical presence or another legal requirement collects as soon as that arises, threshold or not.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.