§ 17-49-104 - Exemptions. - Arkansas Statutes

17-49-104. Exemptions.

(a) The provisions of this subchapter shall not apply to:

(1) Sales at wholesale to retail merchants by commercial travelers or selling agents in the usual course of business;

(2) Wholesale trade shows or conventions;

(3) Sales of goods, wares, or merchandise by sample catalogue or brochure for future delivery;

(4) Fairs and convention center activities conducted primarily for amusement or entertainment;

(5) Any general sale, fair, auction, or bazaar sponsored by any church or religious organization;

(6) Garage sales held on the premises devoted to residential use;

(7) Sales of crafts or items made by hand and sold or offered for sale by the person making the crafts or handmade items;

(8) Sales of agricultural products, except nursery products and foliage plants;

(9) Sales made by a seller at residential premises pursuant to an invitation issued by the owner or legal occupant of the premises; or

(10) School-sponsored bazaars and sales, concessions at school athletic and other events, and sales of paraphernalia used in the celebration of any nationally recognized holiday or used in connection with any public school, university, or college-related activities, flea markets, retail fireworks establishments, gun shows, sales by charitable organizations, sales of coins, and expositions sponsored by government entities or by nonprofit trade associations.

(b) A transient merchant not otherwise exempted from the provisions of this subchapter shall not be relieved or exempted from the provisions of this subchapter by reason of associating himself or herself temporarily with any local dealer, auctioneer, trader, contractor, or merchant or by conducting such temporary or transient business in connection with or in the name of any local dealer, auctioneer, trader, contractor, or merchant.