(A) (1) This subchapter shall not apply to salespersons selling goods to retail or wholesale stores for resale.
(2) Any person who has, and has had for the preceding 12 months, a regular place of business within the town, and any person employed by or soliciting for any person who has, and has had for the preceding 12 months, a regular place of business within the town, shall not be required to register before soliciting orders.
(B) The provisions of this chapter shall not apply to sales made to dealers by commercial travelers or selling agents in the usual course of business, or to sheriffs or other public officers selling goods, wares and merchandise according to law, nor to bona-fide assignees or receivers appointed in this state selling goods, wares and merchandise for the benefit of creditors.
(C) In addition to any other exemptions allowed by this chapter, the provisions of this chapter shall not apply to:
(1) Persons who sell goods, wares or merchandise for and on behalf of any not-for-profit organization when the proceeds of sales inure to the benefit of a not-for-profit organization, if the not-for-profit corporation is located within Steuben County;
(2) Any person, individual, co-partner, limited liability company or corporation which grows the goods, wares or merchandise that is sold or offered for sale;
(3) A person who makes crafts or items by hand and sells them or offers them for sale;
(4) An auctioneer who is licensed under I.C. 25-6.1;
(5) An organization that is exempt from the Indiana gross retail tax under I.C. 6-2.5-5-26 (a charitable organization);
(6) A person who:
(a) Organizes;
(b) Sells merchandise;
(c) Offers to sell merchandise; or
(d) Exhibits at a trade show or convention.
(7) A person who holds a registered retail merchant's certificate under I.C. 6-2.5-8.
(Ord. 2000-4, passed 4-10-2000)