upon use of a covered electronic good or service in such State. (b) Non-Tax matters This Act shall not be construed to apply in, or to affect, any non-tax regulatory matter or other context. (c) State tax matters The definitions contained in this Act are intended to be used with respect to interpreting this Act. Nothing in this Act shall prohibit a State or local jurisdiction from adopting different nomenclature to enforce the provisions set forth in this Act. (d) Internet Tax Freedom Act Nothing in this Act modifies, impairs, supersedes, or authorizes the modification, impairment, or supersession of the Internet Tax Freedom Act ( 47 U.S.C. 151 note). 7. Definitions In this Act, the following definitions shall apply: (1) Audio or video programming service The term audio or video programming service means programming provided by, or generally considered comparable to programming provided by, a radio or television broadcast station, regardless of the facilities used to deliver or provide such service. (2) Covered electronic good or service The term covered electronic good or service means a digital good, digital service, audio or video programming service, or VoIP service. (3) Customer The term customer means a person that purchases a covered electronic good or service or digital code. (4) Customer tax address (A) In general The term customer tax address means— (i) with respect to the sale of a covered electronic good or service that is received by the customer at a business location of the seller, such business location