In this subtitle the following words have the meanings indicated. “Independent agent” means a person that offers or undertakes to arrange for or provide the travel services specified in subsection (c)(1)(ii) of this section but does not: receive money or other valuable consideration directly from the purchaser for the sale of travel services or from the ultimate travel supplier; possess at any time any unissued ticket stock or travel document; or have the ability to issue tickets, vacation certificates, or any other travel documents. “Seller of travel” means a person that: is located in the State or offers to sell travel services to a person located in the State; offers or undertakes to arrange or provide for: travel reservations or accommodations; tickets for travel by any mode of transportation; hotel or motel accommodations; car rentals; or sightseeing tours; and receives valuable consideration directly from the purchaser for the sale of travel services or from the ultimate travel supplier. “Seller of travel” does not include: an air carrier; an ocean carrier; or a hotel, motel, person that rents or operates a short–term rental unit as defined in § 11–101 of the Tax – General Article for a period of less than 30 consecutive days, short–term rental platform as defined in § 11–101 of the Tax – General Article, or similar lodging establishment that, in the course of selling, providing, or arranging transient lodging accommodations and related services for its registered guests: arranges or provides for transportation; and does not directly or indirectly receive money or other valuable consideration for arranging or providing transportation.