; and (2) the term digital service means any service that is provided electronically, including but not limited to audio services, data processing, cloud computing, the provision of remote access to or use of a digital good, and includes as an incidental component charges for the electronic provision of the digital service to the customer. . 3. Minimum jurisdictional standard for State and local net income taxes and other business activity taxes (a) In General No taxing authority of a State shall have power to impose, assess, or collect a net income tax or other business activity tax on any person relating to such person’s activities in interstate commerce unless such person has a physical presence in the State during the taxable period with respect to which the tax is imposed. (b) Requirements for Physical Presence (1) In general For purposes of subsection (a), a person has a physical presence in a State only if such person’s business activities in the State include any of the following during such person’s taxable year: (A) Being an individual physically in the State, or assigning one 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. (2) De minimis physical presence For purposes of this section, the term physical presence shall not include— (A) presence in a State for less than 15 days in a taxable year (or a greater number of days if provided by State law)