remitted and shall be jointly and severally liable for collecting and remitting these taxes. The Secretary may require reasonable bond of the tax representative. The Secretary or a sales tax administering authority may bring an action seeking a temporary restraining order, an injunction, or such other order as may be appropriate to enforce this section. (c) Cross References For definition of person, see section 901. 9 Additional matters Sec. 901. Additional matters. Sec. 902. Transition matters. Sec. 903. Wages to be reported to Social Security Administration. Sec. 904. Trust Fund revenue. Sec. 905. Withholding of tax on nonresident aliens and foreign corporations. 901. Additional matters (a) Intangible Property Antiavoidance Rule Notwithstanding section 2(a)(14)(a)(i), the sale of a copyright or trademark shall be treated as the sale of taxable services (within the meaning of section 101(a)) if the substance of the sales of copyright or trademark constituted the sale of the services that produced the copyrighted material or the trademark. (b) De Minimis Payments Up to $400 of gross payments per calendar year shall be exempt from the tax imposed by section 101 if— (1) made by a person not in connection with a trade or business at any time during such calendar year prior to making said gross payments, and (2) made to purchase any taxable property or service which is imported into the United States by such person for use or consumption by such person in the United States. (c) De Minimis Sales Up to $1,200 per calendar year of gross payments shall be exempt from the tax imposed by section 101 if received— (1) by a person not in connection with a trade or business during such calendar year prior to the receipt of said gross payments, and (2) in connection with a casual or isolated sale. (d) De Minimis Sale of Financial Intermediation Services Up to $10,000 per calendar year of gross payments received by a person from the sale of financial intermediation services (as determined in accordance with section 801) shall