that a person's business activities in the State include any of the following during such person's taxable year: (i) Being an individual physically in the State, or assigning one or more employees to be in the State. (ii) Using the services of an agent (excluding an employee) to establish or maintain a market in the State, if such agent does not perform business services in the State for any other person during such taxable year. (iii) The leasing or owning of tangible personal property (other than digital or alphanumeric data) or of real property in the State. (B) Exception A person does not have physical presence in a State if the person’s physical presence in the State under subparagraph (A) was for less than 15 days in a taxable year (or a greater number of days if provided by State law), or if the person’s physical presence in the State was solely for the purpose of conducting limited or transient business activity. (3) Sales tax collection duty The term sales tax collection duty means— (A) an obligation imposed on a person, including a person other than the actual seller, to— (i) pay or collect a sales, use, or similar tax upon the sale of a good or service