; or (ii) the reporting of any information with respect thereto; (B) assess a sales, use or similar tax on a person; (C) treat a person as doing business in a State for purposes of such a tax; or (D) impose on a business or its non-resident owners, directly or indirectly through mechanisms such as combined reporting or consolidated returns, a net income tax or any other business activity tax measured by the amount of, or economic results of, business or related activity conducted in or derived from sources in the State. (b) Effective date This Act shall apply with respect to calendar quarters beginning on or after January 1, 2018.