; (B) in clause (iii), by adding or at the end; and (C) by inserting after clause (iii) the following new clause: (iv) is engaged in the trade or business of selling, or soliciting the sale of, promotional products from other than a permanent retail establishment, ; (2) by redesignating paragraph (3) as paragraph (4); and (3) by inserting after paragraph (2) the following new paragraph: (3) Promotional product For purposes of paragraph (2)(A)(iv), the term promotional product means a tangible item with permanently marked promotional words, symbols, or art of the purchaser. . (d) Reporting (1) Information at source Section 6041 of the Internal Revenue Code of 1986 is amended— (A) in subsection (a)— (i) in the heading, by striking $600 and inserting $1,000 ; and (ii) by striking $600 or more in any taxable year and inserting $1,000 or more in any taxable year