A marketplace facilitator without physical nexus collects state and local tax on all sales on its marketplace once its taxable sales through the marketplace, including its own, exceed $100,000 in the current or prior year, registering within 60 days or by 1 January of the next year, whichever is earlier, and must certify to each marketplace seller that it will collect.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.