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(A) any tax imposed by a State or political subdivision thereof on electronic commerce that —
- (i) is not generally imposed and legally collectible by such State or such political subdivision on transactions involving similar property, goods, services, or information accomplished through other means;
- (ii) is not generally imposed and legally collectible at the same rate by such State or such political subdivision on transactions involving similar property, goods, services, or information accomplished through other means, unless the rate is lower as part of a phase-out of the tax over not more than a 5-year period;
- (iii) imposes an obligation to collect or pay the tax on a different person or entity than in the case of transactions involving similar property, goods, services, or information accomplished through other means;
- (iv) establishes a classification of Internet access service providers or online service providers for purposes of establishing a higher tax rate to be imposed on such providers than the tax rate generally applied to providers of similar information services delivered through other means; or
(B) any tax imposed by a State or political subdivision thereof, if —
- (i) except with respect to a tax (on Internet access) that was generally imposed and actually enforced prior to October 1, 1998, the sole ability to access a site on a remote seller’s out-of-State computer server is considered a factor in determining a remote seller’s tax collection obligation; or
- (ii) a provider of Internet access services or online services is deemed to be the agent of a remote seller for determining tax collection obligations solely as a result of —
- (I) the display of a remote seller’s information or content on the out-of- State computer server of a provider of Internet access service or online services; or
- (II) the processing of orders through the out-of-State computer server of a provider of Internet access service or online services.[1]
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