; and (B) specifying the products and services otherwise subject to the tax or taxes identified by the State under subparagraph (A) to which the authority of this Act shall not apply; and (2) implements each of the following minimum simplification requirements: (A) Provide— (i) a single entity within the State responsible for all State and local sales and use tax administration, return processing, and audits for remote sales sourced to the State; (ii) a single audit of a remote seller for all State and local taxing jurisdictions within that State; and (iii) a single sales and use tax return to be used by remote sellers to be filed with the single entity responsible for tax administration. A State may not require a remote seller to file sales and use tax returns any more frequently than returns are required for nonremote sellers or impose requirements on remote sellers that the State does not impose on nonremote sellers with respect to the collection of sales and use taxes under this Act. No local jurisdiction may require a remote seller to submit a sales and use tax return or to collect sales and use taxes other than as provided by this paragraph. (B) Provide a uniform sales and use tax base among the State and the local taxing jurisdictions within the State pursuant to paragraph (1). (C) Source all remote sales in compliance with the sourcing definition set forth in section 4(7). (D) Provide— (i) information indicating the taxability of products and services along with any product and service exemptions from sales and use tax in the State and a rates and boundary database; (ii) software free of charge for remote sellers that calculates sales and use taxes due on each transaction at the time the transaction is completed, that files sales and use tax returns, and that is updated to reflect rate changes as described in subparagraph (H)