The rule simply put states that the supporting points of 1 wrestler must be in bounds ( The physical painted line is out of bounds in high school & kids even though near falls and falls can still be scored if the scapula or shoulders on over or on the line ). "Toes" don't necessarily have to be the supporting points. Elbows, knees, shoulders, and even the head can be a supporting point. They are "supporting" the weight of the wrestler.
Now in high school its a lot easier to make these calls because the mat should be setup with plenty of safety area. Whereas in kids, boundry lines are shared and thus you may have to stop the match before they actually reach the line to avoid a collesion with the wrestlers on another mat.