; (B) any referrer; (C) any carrier, in which the seller does not have an ownership interest, providing transportation or delivery services with respect to tangible personal property; and (D) any credit card issuer, transaction or billing processor, or other financial intermediary. (7) Similar tax The term similar tax means a tax that is imposed with respect to the sale or use of a product, regardless of whether the tax is imposed on the person making the sale or the purchaser, with the right or obligation of the person making the sale to obtain reimbursement for the amount of the tax from the purchaser at the time of the transaction. (8) State The term State means the several States, the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the United States Virgin Islands, the Commonwealth of the Northern Mariana Islands, and any other territory or possession of the United States and includes any political subdivision thereof. (b) Effective date This Act shall apply with respect to calendar quarters beginning on or after January 1, 2019.