A remote seller exceeding the safe harbour must obtain a permit and begin collecting and remitting state and local use tax no later than the first day of the fourth month after the month in which it exceeded it (example: over the threshold for July 2021 to June 2022, permit and collect by 1 October 2022), and keeps records of its Texas sales. It may elect the single local use tax rate (1.75 percent at present, published each year in the Texas Register) instead of the destination local rates, using form 01-799.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.