§ 116.07 EXEMPTIONS.
   The provisions of this chapter shall not apply to or affect:
   (A)   Purchases at sales conducted under or pursuant to an order or process of court of competent jurisdiction;
   (B)   Purchases at sales conducted by persons acting in accordance with their powers and duties as public officials;
   (C)   Purchases at sales by bona fide executors or administrators or sales at auctions where the merchandise is turned over to a bona fide creditor or association of creditors to be sold for the benefit of such creditors;
   (D)   Purchases at sales conducted by duly licensed auctioneers selling at auction for the purposes provided under the foregoing divisions;
   (E)   Purchases at sales by any bona fide charitable, eleemosynary, educational, cultural, or governmental institution or organization when the proceeds from the sale are used directly for the institution or organization's charitable purposes;
   (F)   Purchases by retail merchants holding a current city business license provided the purchase is conducted at the place of business for which the license is issued, unless the merchant is a dealer as defined under § 116.01 hereof.
   (G)   Purchases by merchants from wholesalers in the normal course of trade or channels of commerce.
('64 Code, § 18-A-6) (Ord., passed 11-4-80; Am. Ord., passed 8-23-88)