; and (B) either directly or indirectly through agreements or arrangements with third parties, collects gross receipts from the customer and transmits those receipts to the marketplace seller, whether or not such person deducts any fees or other amounts from those receipts prior to transferring them to the marketplace seller. (2) Marketplace seller The term marketplace seller means a person that has any sales facilitated by a marketplace provider. (3) Person The term person has the meaning given such term by section 1 of title 1, United States Code. Each corporation that is a member of a group of affiliated corporations, whether unitary or not, is itself a separate person. (4) Product The term product includes any good or service, tangible or intangible. (5) Referrer The term referrer shall mean every person who— (A) contracts or otherwise agrees with a seller to list multiple products for sale and the sales prices thereof in any forum, including a catalog or Internet Web site; (B) receives a fee, commission, or other consideration from a seller for the listing; (C) transfers, via telephone, Internet link, or otherwise, a customer to the seller or the seller’s Web site to complete a purchase; and (D) does not collect receipts from the customer for the transaction. (6) Seller The term seller does not include— (A) any marketplace provider (except with respect to the sale through the marketplace of products owned by the marketplace provider); (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