; and (6) in subsection (d)(1)— (A) by inserting or fulfilling transactions after selling ; and (B) by striking the sale of, tangible personal property and inserting a sale or transaction, furnishing information, or covering events, or otherwise gathering information . (b) Application of Prohibitions to Other Business Activity Taxes Title I of the Act entitled An Act relating to the power of the States to impose net income taxes on income derived from interstate commerce, and authorizing studies by congressional committees of matters pertaining thereto , approved September 14, 1959 ( 15 U.S.C. 381 et seq.), is amended by adding at the end the following: 105. For taxable periods beginning on or after January 1, 2019, the prohibitions of section 101 that apply with respect to net income taxes shall also apply with respect to each other business activity tax, as defined in section 5(a)(2) of the Business Activity Tax Simplification Act of 2018. A State or political subdivision thereof may not assess or collect any tax which by reason of this section the State or political subdivision may not impose. 106. For purposes of this title— (1) the term digital good means any software or other good that is delivered or transferred electronically, including sounds, images, data, facts, or combinations thereof, maintained in digital format, where such software or other good is the true object of the transaction, rather than the activity or service performed to create such software or other good, that results in the delivery to the customer of a complete copy of such software or other good, with the right to use permanently or for a specified period, and includes as an incidental component charges for the delivery or transfer of such software or other good