(A) Any person, individual, copartner, or corporation which grows the goods, wares, or merchandise that is sold or is offered for sale;
(B) A person who makes crafts or items by hand and sells them, or offers them for sale;
(C) A licensed auctioneer;
(D) A resident of the town in which the sale takes place, and who conducts a sale of tangible personal property, for no more than four days per calendar year;
(E) Any established school, civic, or not for profit organization; and
(F) A person who holds a registered retail merchant’s certificate.
(Prior Code, § II.5)