Any license tax imposed on peddlers or itinerant vendors or on peddlers at wholesale shall not apply to a:
(A) Licensed wholesale dealer who sells and, at the time of such sale, delivers merchandise to retail merchants;
(B) Distributor or vendor of motor fuels and petroleum products;
(C) Distributor or vendor of seafood, who catches seafood and sells only the seafood caught by him or her;
(D) Farmer or producer of agricultural products who sells only the farm or agricultural products produced or grown by him or her;
(E) Farmers’ cooperative association; and/or
(F) Manufacturer who is subject to state tax on intangible personal property who peddles at wholesale only the goods, wares, or merchandise manufactured by him or her at a plant whose intangible personal property is taxed by this state.
(1998 Code, § 14-98)