require that foreign persons which provide financial intermediation services to state residents obtain a reasonable surety bond and provide the bond to the department. (C) The director or the department may bring an action seeking a temporary restraining order, an injunction, or other order as may be appropriate to enforce this section. Article 9 Additional Matters Section 1234901. (A) Notwithstanding the definition of taxable property or service contained in Section 1234103(A)(12)(a)(i), the sale of a copyright or trademark shall be treated as the use or consumption of taxable services if the substance of the sale of a copyright or trademark constituted the sale of the services that produced the copyrighted material or the trademark. (B) Up to four hundred dollars of net payments per calendar year shall be exempt from the tax imposed by Section 1234201 if the payments were: (1) made by a person not in connection with a trade or business at any time during such calendar year prior to making said net payments; and (2) made to purchase any taxable property or service which was imported into the United States by the person for use or consumption by the person in the United States. (C) Up to one thousand two hundred dollars per calendar year of net payments shall be exempt from the tax imposed by Section 1234201 if received: (1) by a person not in connection with a trade or business during such calendar year prior to the receipt of the net payments; and (2) in connection with a casual or isolated sale. (D) Up to ten thousand dollars per calendar year of net payments received by a person from the sale of financial intermediation services shall be exempt from the tax imposed by Section 1234201. The exemption provided by this subsection is in addition to other exemptions afforded by this chapter. (E) The director shall calculate during January of each year the inflation adjusted amounts that will be the de minimis limits established in subsections (B), (C), and (D) for the then current calendar year. The director shall use the CPIU Consumer Price
require that foreign persons which provide financial intermediation services to state residents obtain a reasonable surety bond and provide the bond to the department. (C) The director or the department may bring an action seeking a temporary restraining order, an injunction, or other order as may be appropriate to enforce this section. Article 9 Additional Matters Section 1234901. (A) Notwithstanding the definition of taxable property or service contained in Section 1234103(A)(12)(a)(i), the sale of a copyright or trademark shall be treated as the use or consumption of taxable services if the substance of the sale of a copyright or trademark constituted the sale of the services that produced the copyrighted material or the trademark. (B) Up to four hundred dollars of net payments per calendar year shall be exempt from the tax imposed by Section 1234201 if the payments were: (1) made by a person not in connection with a trade or business at any time during such calendar year prior to making said net payments; and (2) made to purchase any taxable property or service which was imported into the United States by the person for use or consumption by the person in the United States. (C) Up to one thousand two hundred dollars per calendar year of net payments shall be exempt from the tax imposed by Section 1234201 if received: (1) by a person not in connection with a trade or business during such calendar year prior to the receipt of the net payments; and (2) in connection with a casual or isolated sale. (D) Up to ten thousand dollars per calendar year of net payments received by a person from the sale of financial intermediation services shall be exempt from the tax imposed by Section 1234201. The exemption provided by this subsection is in addition to other exemptions afforded by this chapter. (E) The director shall calculate during January of each year the inflation adjusted amounts that will be the de minimis limits established in subsections (B), (C), and (D) for the then current calendar year. The director shall use the CPIU Consumer Price
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