§ 115.02 EXEMPTIONS.
   Sections 115.25 and 115.26 of this chapter shall not apply to or include the following:
   (A)   The sale of secondhand goods where all 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;
      (2)   The items offered for sale are owned by the occupant;
      (3)   No sale exceeds a sale of 72 consecutive hours;
      (4)   No more than four sales are held in any 12-month period; and
      (5)   None of the items offered for sale shall have been purchased for resale or received on consignment for the purpose of resale.
   (B)   The sale of goods at an auction held by an auctioneer;
   (C)   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;
   (D)   A bulk sale of property from a merchant, manufacturer or wholesaler having an established place of business or goods sold at open sale from bankrupt stock;
   (E)   Goods sold at an exhibition, providing the exhibition does not last longer than ten days in any 12-month period;
   (F)   Sales by a licensed automobile dealer;
   (G)   Firearms, including antique firearms, sold by firearms dealers, dealing exclusively in firearms, holding current valid federal firearms dealer licenses permitting them to deal in such sales;
   (H)   Sales made by the Sheriff or other public officials in the discharge of their official duties; and
   (I)   Sales made by assignees or receivers appointed in this state to make sales for the benefit of creditors.
(1978 Code, § 511.02) (Ord. 92-4, passed 2-18-1992)