; (ii) the term hotel intermediary service — (I) means a service provided by a person that facilitates the sale, use, or possession of a hotel room or other transient accommodation to the general public; and (II) does not include the purchase of a digital service by a person who provides a hotel intermediary service or by a person who owns, operates, or manages hotel rooms or other transient accommodations; (iii) the term Internet access means any service included within the definition of the term internet access under section 1105(5) of the Internet Tax Freedom Act ( 47 U.S.C. 151 note); and (iv) the term telecommunications service — (I) means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points; (II) includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing, without regard to whether such service is referred to as VoIP service; and (III) does not include data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser where such purchaser’s primary purpose for the underlying transaction is the processed data or information. (9) Discriminatory tax (A) In general The term discriminatory tax means any tax imposed by a State or local jurisdiction on digital goods or digital services that— (i) is not generally imposed and legally collectible by such State or local jurisdiction on transactions involving similar property, goods, or services accomplished through other means; (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