§ 10-32. Exemptions.

This article shall not be applicable to the selling or offering for sale any goods or merchandise, or exhibiting the same for sale, or exhibiting the same for the purpose of taking orders for the sale thereof:

(1)

To persons engaged in the business of selling goods or merchandise to other persons engaged in the business of buying and selling such goods or merchandise;

(2)

By a vendor of farm produce, poultry, stock or agricultural products in their natural state produced by said vendor. Proof of such natural state and production by the vendor shall be made to the director of administration;

(3)

By a vendor of fresh seafood, caught by said vendor. Proof of such catch shall be made to the director of administration;

(4)

If the proceeds thereof are applied to any charitable or philanthropic purpose;

(5)

At any crafts and arts fairs or festivals sponsored by a Louisiana nonprofit organization;

(6)

At any event commonly known as a garage sale, a flea market, a show, display or exhibition of antiques, stamps, coins, guns, arts, crafts or industrial, business or commercial equipment, a festival or a fair; or

(7)

By a vendor of seasonal frozen dairy and ice products.

(Ord. No. 84-02, § 1, 3-20-84; Ord. No. 06-03, 3-21-06)