; or (B) the reporting of any information with respect to a tax described in subparagraph (A); (2) assess any tax described in paragraph (1)(A) on a person; or (3) treat a person as doing business in a State for purposes of any tax described in paragraph (1)(A), unless such person had a physical presence in the State during the calendar quarter with respect to which such obligation or assessment 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 the calendar quarter: (A) Maintains its commercial or legal domicile in the State. (B) Owns, holds a leasehold interest in, or maintains real property such as a retail store, warehouse, distribution center, manufacturing operation, or assembly facility in the State. (C) Leases or owns tangible personal property (other than computer software) of more than de minimis value in the State. (D) Has one or more employees, agents, or independent contractors present in the State who provide on-site design, installation, or repair services on behalf of the remote seller. (E) Has one or more employees, exclusive agents or exclusive independent contractors present in the State who engage in activities that substantially assist the person to establish or maintain a market in the State. (F) Maintains an office in the State at which it regularly employs three or more employees for any purpose. (2) De minimis physical presence For purposes of this section, the term physical presence shall not include— (A) entering into an agreement under which a person, for a commission or other consideration, directly or indirectly refers potential purchasers to a person outside the State, whether by an Internet-based link or platform, Internet Web site or otherwise; (B) any presence in a State, as described in section 2(b)(1), for less than 15 days in a taxable year (or a greater number of days if provided by State law)