; (C) such imposition is not otherwise expressly permitted by Federal law; and (D) such requirement is enforced by a State’s executive branch or its agents or contractors. (7) 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; and (D) any credit card issuer, transaction or billing processor, or other financial intermediary. (8) 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. (9) 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. (10) Tax The term tax means to— (A) impose an obligation on a person for— (i) the collection of a sales, use, or similar tax; 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