or more employees to be in the State. (B) Using the services of an agent (excluding an employee) to establish or maintain the market in the State, if such agent does not perform business services in the State for any other person during such taxable year. (C) The leasing or owning of tangible personal property or of real property in the State. For purposes of this paragraph, the term physical presence ’ shall not include presence in a State for less than 15 days in a taxable year (or a greater number of days if provided by State law), or presence in a State to conduct limited or transient business activity. (10) Sourced For purposes of a State granted authority under section 2(b), the location to which a remote sale is sourced refers to the location where the product or service sold is received by the purchaser, based on the location indicated by instructions for delivery that the purchaser furnishes to the seller. When no delivery location is specified, the remote sale is sourced to the customer’s address, including the customer’s place of primary use that is either known to the seller or, if not known, obtained by the seller during the consummation of the transaction, including the address of the customer’s payment instrument if no other address is available. If an address or place of primary use is unknown and a billing address cannot be obtained, the remote sale is sourced to the address of the seller from which the remote sale was made. The term received means taking possession of product or making first use of services. A State granted authority under section 2(a) shall comply with the sourcing provisions of the Streamlined Sales and Use Tax Agreement. (11) State The term State means any of the several States, the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the United States Virgin Islands, the Commonwealth of the Northern Mariana Islands, or any territory or possession of the United States. (12) Streamlined sales and use tax agreement The term Streamlined Sales and Use Tax