the covered electronic good or service as the purchaser of a separate good or service from the customer. (13) Sale and purchase The terms sale and purchase , and all variations thereof, shall include the provision, lease, rent, license, and corresponding variations thereof. (14) Seller (A) In general The term seller means a person making sales of covered electronic goods or services. (B) Exceptions A person that provides billing service or electronic delivery or transport service on behalf of another unrelated or unaffiliated person, with respect to the other person’s sale of a covered electronic good or service, shall not be treated as a seller of that covered electronic good or service. (C) Rule of construction Nothing in this paragraph shall preclude the person providing the billing service or electronic delivery or transport service from entering into a contract with the seller to assume the tax collection and remittance responsibilities of the seller. (15) Separate and discrete transaction The term separate and discrete transaction means a sale of a covered electronic good or service or digital code sold in a single transaction that does not involve any additional charges or continued payment in order to maintain possession of the digital good or access to or usage of the digital service, audio or video programming service, or VoIP service. (16) State The term State means— (A) any of the several States, the District of Columbia, or any territory or possession of the United States