A remote seller must register by the first day of the calendar month that begins at least 30 calendar days after it meets the threshold (example: threshold met by 1 October, register and collect by 1 November), and collects state and local tax on all taxable retail sales delivered into Nevada; it is not liable for sales before Nevada's rule took effect. A seller filing its own returns with taxable sales of $10,000 a month or less files quarterly.
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