A seller with no physical presence must register and collect Pennsylvania sales tax when its gross sales into Pennsylvania exceed $100,000 (as at 1 October 2026; Sales and Use Tax Bulletin 2019-01 and Act 13 of 2019, which removed the former notice-and-report election). Sales are the gross amount through all channels, taxable and non-taxable. There is no transaction-count test.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.