; or (2) such persons have one or more ownership relationships and such relationships were designed with a principal purpose of avoiding the application of these rules. 3. Limitations (a) In general Nothing in this Act shall be construed as— (1) subjecting a seller or any other person to franchise, income, occupation, or any other type of taxes, other than sales and use taxes; (2) affecting the application of such taxes; or (3) enlarging or reducing State authority to impose such taxes. (b) No effect on nexus This Act shall not be construed to create any nexus or alter the standards for determining nexus between a person and a State or locality. (c) No effect on seller choice Nothing in this Act shall be construed to deny the ability of a remote seller to deploy and utilize a certified software provider of the seller's choice. (d) Licensing and regulatory requirements Nothing in this Act shall be construed as permitting or prohibiting a State from— (1) licensing or regulating any person; (2) requiring any person to qualify to transact intrastate business; (3) subjecting any person to State or local taxes not related to the sale of products or services