§ 111.002 EXEMPTIONS.
   (A)   This subchapter and §§ 111.015 through 111.020 do not apply to any person selling goods, wares or merchandise which are raised, produced or manufactured by him or her, to any person selling vegetables, fruit or perishable farm products at an established city or village market, to any person operating a store or refreshment stand at a resort, to any person operating a stand or booth on or adjacent to property owned by him or her or upon which he or she resides, or to any person operating a stand or booth at a state or county fair.
   (B)   This subchapter and §§ 111.015 through 111.020 do not apply to any person who delivers tangible personal property within this state who is fulfilling an order for property which was solicited or placed by mail or other means. This subchapter and §§ 111.015 through 111.020 do not apply to any person holding a valid license, issued by a county or municipality, to engage in retail sales.
(1990 Code, § 19-27) (Ord. 74-314, passed 3-18-1974; Ord. 90-1344, passed 5-7-1990)
Statutory reference:
   Similar provisions, see ILCS Ch. 225, Act 465, § 2