The use of this module in new code is discouraged. Other modules are available which provide more straightforward and consistent interfaces. In particular, XML::LibXML is highly recommended.

You can solve your issues by using the ForceArray option to XMLin:

my $data = XMLin($xml_string, ForceArray => 1);

for my $inf (@{ $data->{SellerInformation} }) {
    print $inf->{Seller}[0]{sellerIdFromProvider}, "\n";
    for my $location (@{ $inf->{TaxableLocationsCollection}[0]{Taxable
+Location} }) {
        print "\t", $location->{locationValue}, "\n";
    }
}
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Thanks Choroba! That worked. I want output like below, but getting unexpected results. All location values of all tags are coming for all seller entries. Something here is messy, Could you please help? sellerid comma seperated locations i.e. 426089 NY, CA, FL

for my $inf (@{$data->{'SellerInformation'}})   {
$sellerid = $inf->{'Seller'}[0]{'sellerIdFromProvider'};
$i = 0;
for my $loc (@{$inf->{'TaxableLocationsCollection'}[0]{'TaxableLocatio
+n'}})     {
        $location[$i++] = $loc->{'locationValue'};
}
$location{$sellerid} = join(", ", @location);
print $sellerid, "\t" . $location{$sellerid} . "\n";
}
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You are not clearing the @location array for each Seller. Try

for my $inf (@{$data->{'SellerInformation'}})   {
  my $sellerid = $inf->{'Seller'}[0]{'sellerIdFromProvider'};
  my @location=();
  for my $loc (@{$inf->{'TaxableLocationsCollection'}[0]{'TaxableLocat
+ion'}})     {
    push @location,$loc->{'locationValue'};
  }
  print $sellerid."\t" .join(", ", @location)."\n";
}
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poj

#!perl
use strict;
use warnings;
use XML::Twig;
use Data::Dump 'pp';

my %hash=();
my $twig = new XML::Twig( 
  twig_handlers =>{ 'SellerInformation' => \&info } );
$twig->parsefile('test.xml');

pp \%hash;

sub info {
  my ($t,$e) = @_;
  my $id  = $e->first_child("Seller")->att('sellerIdFromProvider');
  my $col = $e->first_child("TaxableLocationsCollection");
  for my $loc ($col->descendants("TaxableLocation")){
    push @{$hash{$id}}, $loc->att('locationValue');
  }
}
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#!/usr/bin/perl
use strict;
use warnings;

use XML::XSH2;
use Data::Dumper;

xsh << 'end.';
    open 1.xml ;
    $h := hash ../../../Seller/@sellerIdFromProvider
          /DataFeed/SellerInformation/TaxableLocationsCollection/Taxab
+leLocation/@locationValue ;
end.

$_ = [ map $_->getValue, @$_ ] for values %$XML::XSH2::Map::h;   # Con
+vert attributes to strings.
print Dumper($XML::XSH2::Map::h);
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Update: show how to convert from XML::LibXML::Attribute objects to strings.

use warnings;
use strict;

use XML::Rules;

my %data;
my $seller_id;
my @rules = (
  Seller => sub { $seller_id = $_[1]->{sellerIdFromProvider} },
  TaxableLocation => sub { push @{$data{$seller_id}}, $_[1]->{location
+Value} },
  _default => undef,
);

my $xr = XML::Rules->new( rules => \@rules );

$xr->parsefile('file.xml');
use Data::Dumper;
print Dumper \%data;
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Don't use XML::Simple. Explore using XML::Twig or other, more functional modules.

Just to add another option to an old thread for future reference. If you do not like to use global variables, you can change the rules slightly and make the parser return the data:

use strict;
use XML::Rules;

my $xr = XML::Rules->new( stripspaces => 15, rules => {
    '^ShippingChargesCollection' => 'skip', # skip the <ShippingCharge
+sCollection>...</ShippingChargesCollection>
    TaxableLocation => sub  {
        my ($tag, $attr) = @_;
        return if $attr->{locationType} ne 'state'; # ignore other loc
+ation types
        return '@states' => $attr->{locationValue}; # push the state i
+nto the data of the parent tag
    },
    TaxableLocationsCollection => 'pass no content', # dissolve the Ta
+xableLocationsCollection, ignore text content
    Seller => 'pass', # dissolve the <Seller> tag
    SellerInformation => sub {
        my ($tag, $attr) = @_;
        return $attr->{sellerIdFromProvider} => {name => $attr->{_cont
+ent}, 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]} # i
+gnore the recordCount attribute, return the data from SellerInformati
+on
});

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