; or (ii) utilizes an electronic marketplace for the purpose of making products or services available for sale to the public. (B) For the 2d calendar year following the effective date, if the remote seller— (i) has gross annual receipts exceeding $5,000,000 in the immediately preceding calendar year; or (ii) utilizes an electronic marketplace for the purpose of making products or services available for sale to the public. (C) For the 3d calendar year following the effective date, if the remote seller— (i) has gross annual receipts exceeding $1,000,000 in the immediately preceding calendar year; or (ii) utilizes an electronic marketplace for the purpose of making products or services available for sale to the public. (2) Determination of threshold For purposes of determining whether the threshold in this paragraph (1) is met— (A) the sales of all persons related within the meaning of subsections (b) and (c) of section 267, or section 707(b)(1), of the Internal Revenue Code of 1986 shall be aggregated; or (B) persons with one or more ownership relationships shall also be aggregated if such relationships were designed with a principal purpose of avoiding the application of these rules. 3. Limitations (a) In general Nothing in this Act shall be construed as— (1) subjecting a remote seller or any other person to franchise, income, occupation, or any other type of taxes, other than sales and use taxes; (2) affecting the application of such taxes; or (3) enlarging or reducing State authority to impose such taxes. (b) No effect on nexus This Act shall not be construed to create any nexus between a person and a State or locality. (c) Licensing and regulatory requirements Nothing in this Act shall be construed as permitting or prohibiting a State from— (1) licensing or regulating any person; (2) requiring any person to qualify to transact intrastate business; (3) subjecting any person to State or local taxes not related to the sale of goods or services