be treated as used to produce, provide, render, or sell taxable property or services. (C) Insurance payments Taxable property or services purchased by an insurer on behalf of an insured shall be treated as used to produce, provide, render, or sell taxable property or services if the premium for the insurance contract giving rise to the insurer’s obligation was subject to tax pursuant to section 801 (relating to financial intermediation services). (D) Education and training Education and training shall be treated as services used to produce, provide, render, or sell taxable property or services. (9) Registered seller The term registered seller means a person registered pursuant to section 502. (10) Sales tax administering authority The term sales tax administering authority means— (A) the State agency designated to collect and administer the sales tax imposed by this subtitle, in an administering State, or (B) the Secretary, in a State that is neither— (i) an administering State, nor (ii) a State that has elected to have its sales tax administered by an administering State. (11) Secretary The term Secretary means the Secretary of the Treasury. (12) Taxable employer (A) In general The term taxable employer includes— (i) any household employing domestic servants, and (ii) any government except for government enterprises (as defined in section 704). (B) Exceptions The term taxable employer does not include any employer which is— (i) engaged in a trade or business, (ii) a not-for-profit organization (as defined in section 706), or (iii) a government enterprise (as defined in section 704). (C) Cross reference For rules relating to collection and remittance of tax on wages by taxable employers, see section 103(b)(2). (13) Tax inclusive fair market value The term tax inclusive fair market value means the fair market value of taxable property or services plus the tax imposed by this subtitle. (14) Taxable property or service (A) General rule The term taxable property or service means— (i) any property (including