; or (B) any period of time during which the President has declared a major disaster or emergency under section 401 or 502, respectively, of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5170 , 5191). (4) Good or service The term good or service means any good or service offered in commerce. (5) State The term State means each of the several States, the District of Columbia, each commonwealth, territory, or possession of the United States, and each federally recognized Indian Tribe. (6) Ultimate parent entity The term ultimate parent entity has the meaning given such term in section 801.1 of title 16, Code of Federal Regulations (or any successor regulation). 3. Prevention of price gouging (a) In general It shall be unlawful for a person to sell or offer for sale a good or service at a grossly excessive price, regardless of the person’s position in a supply chain or distribution network. (b) Affirmative defense (1) In general Subsection (a) shall not apply to the sale, or offering for sale, of a good or service by a person if— (A) the person’s ultimate parent entity earned less than $100,000,000 in gross revenue from goods or services provided in the United States during the 12-month period preceding the sale or offer that allegedly violates subsection (a); and (B) the person demonstrates by a preponderance of the evidence that the increase in the price of the good or service involved is directly attributable to additional costs that are— (i) not within the control of the person