; and (ii) not be liable for such tax, provided the seller follows the State and local procedures and maintains appropriate documentation in its books and records. 5. Treatment of bundled transactions, digital codes, and other rules (a) Bundled transaction If a charge for a distinct and identifiable covered electronic good or service is aggregated with and not separately stated from one or more charges for other distinct and identifiable goods or services, which may include other covered electronic goods or services, and any part of the aggregation is subject to taxation, then the entire aggregation may be subject to taxation, except to the extent that the seller can identify, by reasonable and verifiable standards, one or more charges for the nontaxable goods or services from its books and records kept in the ordinary course of business. (b) Digital code The tax treatment of the sale of a digital code shall be the same as the tax treatment of the sale of the covered electronic good or service to which the digital code relates. (c) Application of fixed charges to VoIP service With respect to VoIP service, if any tax is based on a fixed charge, such fixed charge shall be based on the number of simultaneous outbound calls the customer has purchased the right to place, regardless of actual usage or the number of the customer’s phone numbers. (d) Rule of construction The sale of a digital code shall be considered the sale transaction for purposes of this Act. 6. No inference (a) Customer liability Subject to the prohibition provided in section 2, nothing in this Act modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of any law allowing a State or local jurisdiction to impose tax on and collect tax directly from a customer based upon use of a covered electronic good or service in such State. (b) Non-Tax matters This Act shall not be construed to apply in, or to affect, any non-tax regulatory matter or other context. (c) State tax matters The definitions contained in this Act are