A seller meeting either test registers (directly or through the Streamlined Sales Tax Registration System), collects and files. The Department's examples show the duty starts promptly: a seller reaching $100,000 on 15 October 2024, or making its 200th sale that day, had to register, collect and file its first return by 23 November 2024.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.