; or (B) to provide to such State any information about such purchasers; other than— (i) the zip code areas in which such purchasers were located in such State at the time of the purchases; and (ii) the aggregate amount of such taxes or fees collected by such seller owed by such purchasers in a particular zip code area. 3. Prohibition of authority of subdivisions of States A subdivision of a State may not require a remote seller— (1) to collect a tax or fee owed by a purchaser then located in such State (or in such subdivision) incident to the purchase of a good or service from such seller; or (2) to collect information incident to such purchase. 4. Definitions For purposes of this Act: (1) Remote seller The term remote seller means a person that sells a good or service and that does not have a physical presence in the State in which purchaser is located at the time the purchase of such good or service occurs. (2) State The term ‘‘State’’ means any of the several States, the District of Columbia, or a commonwealth, territory, or possession of the United States. 5. Effective date This Act shall take effect on January 1, 2019, and shall apply with respect to purchases that occur on and after such date.