entity shall be liable for the tax imposed by this section. (d) Definitions For purposes of this section— (1) Applicable entity (A) In general Subject to subparagraph (B), the term applicable entity means— (i) any restaurant (as defined in section 12001 of the Solid Waste Disposal Act), or (ii) any business which— (I) sells food, alcohol, or any other good or product to the public at retail, or (II) elects to comply with the requirements under this section. (B) Exception (i) In general For purposes of this section, the term applicable entity shall not include any entity described in subparagraph (A) if the State, or any local government or political subdivision thereof, in which such entity is located has been granted a waiver pursuant to clause (ii). (ii) Waiver The Secretary shall prescribe rules providing for the waiver of application of this section with respect to any State, or any local government or political subdivision thereof, which has enacted a tax or fee on the provision of carryout bags which is similar to the tax imposed under this section. (2) Carryout bag (A) In general The term carryout bag means a bag of any material that is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. (B) Exceptions Such term shall not include any product described in section 12201(a)(2)(B)(ii) of the Solid Waste Disposal Act. (e) Bag tax stated separately on receipt The tax imposed by subsection (a) shall be separately stated on the receipt of sale provided to the customer. (f) Exceptions The tax imposed under subsection (a) shall not apply to any carryout bag that is provided to a customer as part of a transaction in which the customer is purchasing any item using benefits received under the supplemental nutrition assistance program established under the Food and Nutrition Act of 2008 ( 7 U.S.C. 2011 et seq.) or the supplemental nutrition program for women, infants, and children authorized under section 17 of the Child Nutrition Act of 1966 ( 42 U.S.C. 1786 ). (g)