; (ii) is not generally imposed and legally collectible at the same or higher rate by such State or local jurisdiction on transactions involving similar property, goods, or services accomplished through other means; (iii) imposes an obligation to collect or pay the tax on a person, other than the seller, that the State or local jurisdiction would not impose in the case of transactions involving similar property, goods, or services accomplished through other means; (iv) establishes a classification of digital services or digital goods providers for purposes of establishing a higher tax rate to be imposed on such providers than the tax rate generally imposed on providers of similar property, goods, or services accomplished through other means; or (v) does not provide a resale and component part exemption for the purchase of digital goods or digital services in a manner consistent with the State’s resale and component part exemption applicable to the purchase of similar property, goods, or services accomplished through other means. (B) Clarification For purposes of this paragraph, any tax that is limited in its application to only certain services, providers, or industries shall not be considered to be generally imposed, with the exception of any State tax which is imposed— (i) in lieu of a generally imposed tax; and (ii) at a rate which is not greater than the rate of such tax. (10) Local jurisdiction (A) In general The term local jurisdiction means— (i) any municipality, city, county, township, parish, transportation district, or assessment jurisdiction; (ii) any other local jurisdiction in the territorial jurisdiction of the United States with the authority to impose a tax