; (ii) if clause (i) does not apply and the primary use location of the covered electronic good or service is known by the seller, such location; (iii) if neither clause (i) nor clause (ii) applies, and if the location where the covered electronic good or service is received by the customer, or by a donee of the customer that is identified by such customer, is known to the seller and maintained in the ordinary course of the seller’s business, such location; (iv) if none of clauses (i) through (iii) applies, the location indicated by an address for the customer that is available from the business records of the seller that are maintained in the ordinary course of the seller’s business, when use of the address does not constitute bad faith; (v) if none of clauses (i) through (iv) applies, the location indicated by an address for the customer obtained during the consummation of the sale, including the address of a customer’s payment instrument, when use of this address does not constitute bad faith; or (vi) if none of clauses (i) through (v) applies, including the circumstance in which the seller is without sufficient information to apply such paragraphs, one of the following locations, as selected by the seller, provided that such location is consistently used by the seller for all such sales to which this clause applies: (I) The location in the United States of the headquarters of the seller's business. (II) The location in the United States where the seller has the greatest number of employees. (III) The location in the United States— (aa) from which the seller makes digital goods available for electronic delivery; or (bb) from which digital services, VoIP services, or audio or video programming services are provided electronically. (B) Exclusion For purposes of this paragraph, the term location does not include the location of a server, machine, or device, including an intermediary server, that is used simply for routing or storage. (5) Delivered or transferred electronically