in which the purchaser or user of a wireless telecommunications service upon whom a tax, fee, or surcharge is imposed gives cash, credit, or any other exchange of monetary value or consideration to the person who is required to collect or remit the tax, fee, or surcharge. (2) Local jurisdiction The term local jurisdiction means a political subdivision of a State. (3) State The term State means any of the several States, the District of Columbia, and any territory or possession of the United States. (4) State or local jurisdiction The term State or local jurisdiction includes any governmental entity or person acting on behalf of a State or local jurisdiction that has the authority to assess, impose, levy, or collect taxes or fees. (5) Wireless telecommunications service The term wireless telecommunications service means a commercial mobile radio service, as defined in section 20.3 of title 47, Code of Federal Regulations, or any successor thereto. (d) Financial transaction requirement (1) In general A State, or a local jurisdiction of a State, may not require a person to collect from, or remit on behalf of, any other person a State or local tax, fee, or surcharge imposed on a purchaser or user with respect to the purchase or use of any wireless telecommunications service within the State unless the collection or remittance is in connection with a financial transaction between— (A) the person that the State or local jurisdiction requires to collect or remit the tax, fee, or surcharge