; and (B) the covered electronic good or service is delivered, transferred, or provided electronically by means of mobile telecommunications service that is deemed to be provided by such home service provider under section 117 of such title, then the home service provider and, if different, the seller of the covered electronic good or service, may presume that the customer’s place of primary use for such mobile telecommunications service is the customer tax address described in section 7(4)(A)(ii) with respect to the sale of such covered electronic good or service. (2) Definitions For purposes of this subsection, the terms home service provider , mobile telecommunications service , and place of primary use have the same meanings as in section 124 of title 4, United States Code. (e) Multiple locations (1) In general If a digital service, audio or video programming service, or VoIP service is sold to a customer and available for use by the customer in multiple locations simultaneously, the seller may determine the customer tax addresses using a reasonable and consistent method based on the addresses of use as provided by the customer and determined in agreement with the customer at the time of sale or at a later time. (2) Direct customer payment (A) Establishment of direct payment procedures Each State and local jurisdiction shall provide reasonable procedures that permit the direct payment by a qualified customer, as determined under procedures established by the State or local jurisdiction, of taxes that are on the sale of covered electronic goods or services to multiple locations of the customer and that would, absent such procedures, be required or permitted by law to be collected from the customer by the seller. (B) Effect of customer compliance with direct payment procedures When a qualified customer elects to pay tax directly under the procedures established under subparagraph (A), the seller shall— (i) have no obligation to obtain the multiple customer tax addresses under subsection (a)