A remote seller (any dealer without physical presence, or a software provider acting for it) has economic nexus when it receives more than $100,000 in gross revenue from retail sales into Virginia, or engages in 200 or more separate retail sales transactions into Virginia (as at 1 October 2026; from 1 July 2019).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.