4-4-3: EXEMPTIONS:
This chapter does not apply to or include the following:
   A.   The sale of secondhand goods where all of the following are present:
      1.   The sale is held on property occupied as a dwelling by the seller or owned, rented or leased by a charitable or political organization; i.e., yard sale, garage sale or moving sale.
      2.   The items offered for sale are owned by the occupant or seller.
      3.   The sale does not exceed a period of ninety six (96) consecutive hours.
      4.   No more than two (2) sales are held in any twelve (12) month period.
      5.   None of the items offered for sale have been purchased for resale or received on consignment for purpose of resale.
   B.   The sale of secondhand books or magazines.
   C.   The sale of goods at an auction held by a licensed auctioneer.
   D.   The business of buying or selling only those secondhand goods taken as part or full payment for new goods and where such business is incident to and not the primary business of a person.
   E.   A bulk sale of property from a merchant, manufacturer or wholesaler having an established place of business or of goods sold at open sale from bankrupt stock.
   F.   Goods sold at the public market, i.e., farmers' market, etc.
   G.   Goods sold at a bona fide antique, used furniture or used clothing store, i.e., a business in which seventy five percent (75%) of the business's revenue is derived through the sale of antiques, used furniture or used clothes. (2000 Code § 127.03)