Section 24-4-12-1 - Chapter exemptions This chapter does not apply to the following:
(1) An event organized for the exclusive benefit of:(E) a corporation; organized and operated for religious, educational, or charitable purposes, unless part of an admission fee, a parking fee charged to vendors or prospective purchasers, or the gross receipts or net earnings from the sale or exchange of personal property is shared with a private shareholder or person organizing or conducting the event.
(2) An event where all personal property offered for sale or displayed is new, and all persons selling, exchanging, or offering or displaying personal property for sale or exchange are manufacturers or authorized representatives of manufacturers or distributors.(3) The sale of a motor vehicle or trailer that is required to be registered or is subject to state motor vehicle registration law.(4) The sale of wood for fuel, ice, or livestock.(5) Business conducted in an industry or association trade show.(6) Property, although never used, whose style, packaging, or material clearly indicates that the property was not produced or manufactured recently.(7) A person who sells by sample, catalog, or brochure for future delivery.(8) The sale of arts or crafts by a person who produces the arts or crafts.(9) A person who makes sales presentations related to a prior, individualized invitation issued to the consumer by the owner or legal occupant of the premises.As added by P.L. 99-1999, SEC.1.