Current through Acts 2023-2024, ch. 1069
Section 47-25-1608 - ExemptionsThis part shall not apply to:
(1) The sale of a motor vehicle or trailer that is required to be registered or is subject to the certificate of title laws of this state;(2) The sale of agricultural products, forestry products or food products, other than food as defined as new and unused property;(3) Business conducted at any industry or association trade show;(4) The sale of arts or crafts by the person who produced such arts and crafts;(5) A manufacturer's or distributor's representative as defined in § 47-25-1601; or(6) Any new and unused property merchant under eighteen (18) years of age.