§ 5-15-15 - Exempt sales.
SECTION 5-15-15
§ 5-15-15 Exempt sales. – The provisions of this chapter do not apply to sales made to:
(1) Dealers by commercial travelers or selling agents in theusual course of business;
(2) Bona fide sales of goods, wares, and merchandise bysample for future delivery;
(3) Hawkers on the streets;
(4) Peddlers from vehicles;
(5) Sheriffs, constables, or public officers of the stateselling goods, wares, and merchandise according to law;
(6) Bona fide assignees, for the benefit of creditorsresiding within this state;
(7) Receivers appointed in this state, selling goods, wares,and merchandise in this state;
(8) The owner or owners or the occupants of any land,building, or structure upon which a tax is annually assessed by the city ortown in which it is located, selling goods, wares, and merchandise during thecourse of any fair, exposition or similar public event; or
(9) Sales made within the confines of an enclosed shoppingmall.