use strict;
use XML::Rules;

my $xr = XML::Rules->new( stripspaces => 15, rules => {
	'^ShippingChargesCollection' => 'skip', # skip the <ShippingChargesCollection>...</ShippingChargesCollection>
	TaxableLocation => sub  {
		my ($tag, $attr) = @_;
		return if $attr->{locationType} ne 'state'; # ignore other location types
		return '@states' => $attr->{locationValue}; # push the state into the data of the parent tag
	},
	TaxableLocationsCollection => 'pass no content', # dissolve the TaxableLocationsCollection, ignore text content
	Seller => 'pass', # dissolve the <Seller> tag
	SellerInformation => sub {
		my ($tag, $attr) = @_;
		return $attr->{sellerIdFromProvider} => {name => $attr->{_content}, states => $attr->{states}};
		# sellerIdFromProvider and _content comes from the dissolved <Seller>
		# states is an array that comes from <TaxableLocation>
		# use the id as the hash key
	},
	'DataFeed' => sub { delete $_[1]->{recordCount}; return $_[1]} # ignore the recordCount attribute, return the data from SellerInformation
});

my $data = $xr->parsefile($filename);
use Data::Dumper;
print Dumper $data;