; and (5) by reason of sales or transactions of a digital good or a digital service. ; (5) by striking subsection (c) and inserting the following: (c) For purposes of subsection (a), a person shall not be considered to have engaged in business activities within a State during any taxable year merely— (1) by reason of sales or transactions in such State, the solicitation of orders for sales or transactions in such State, the furnishing of information to customers or affiliates in such State, or the coverage of events or other gathering of information in such State, on behalf of such person by one or more independent contractors; (2) by reason of the maintenance of an office in such State by one or more independent contractors whose activities on behalf of such person in such State are limited to making sales or fulfilling transactions, soliciting orders for sales or transactions, the furnishing of information to customers or affiliates, or the coverage of events or other gathering of information; or (3) by reason of the furnishing of information to an independent contractor by such person ancillary to the solicitation of orders or transactions by the independent contractor on behalf of such person. ; and (6) in subsection (d)(1)— (A) by inserting or fulfilling transactions after selling