(A) Applicability. This Chapter shall only apply to those persons or entities engaged in or conducting business in the transfer of tangible personal property as described herein and subject to state sales tax.
(B) Exemptions. The following activities are not applicable to the requirements of this Chapter:
(1) Any transaction of goods at a garage sale, yard sale, or estate sale, which shall be construed as the infrequent, periodic sale of miscellaneous household or personal articles on the premises of a private residence.
(2) Businesses conducting only consignment sales of secondhand goods, or the sale of secondhand goods donated without compensation.
(3) Transaction of goods at an auction.
(4) Antique Dealers.
(5) Iowa licensed redemption centers.
(Ord. - -, passed - -2023)