A marketplace provider meeting the same tests, counting the sales it facilitates, must be registered and collect New York state and local sales tax on all taxable sales of tangible personal property it facilitates for delivery to New York addresses, whether or not the marketplace seller must register, must keep records and must issue its marketplace sellers Form ST-150, Marketplace Provider Certificate of Collection; a registered seller holding that certificate is relieved for those sales but still collects on its own and non-property sales.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.