1. Short title This Act may be cited as the Business Activity Tax Simplification Act of 2018 . 2. Modernization of Public Law 86–272 (a) Solicitations With Respect to Sales and Transactions of Other Than Tangible Personal Property Section 101 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— (1) in subsection (a), by striking either, or both, and inserting any one or more ; (2) in subsection (a)(1), by striking by such person and all that follows and inserting (which are sent outside the State for approval or rejection) or customers by such person, or the representative of such person, in such State for sales or transactions, which are— (A) in the case of tangible personal property, filled by shipment or delivery from a point outside the State; and (B) in the case of all other forms of property, services, and other transactions, fulfilled or distributed from a point outside the State; ; (3) in subsection (a)(2), by striking the period at the end and inserting a semicolon; (4) in subsection (a), by adding at the end the following: (3) the furnishing of information to customers or affiliates in such State, or the coverage of events or other gathering of information in such State by such person, or his representative, which information is used or disseminated from a point outside the State; (4) those business activities directly related to such person’s potential or actual purchase of goods or services within the State if the final decision to purchase is made outside the State; and (5) by reason of sales or transactions of a digital good or a digital service.