Florida Code § 526.309

Exempt sales
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The provisions of this act shall not apply to the following retail sales by a refiner: (1) A bona fide clearance sale for the purpose of discontinuing trade in such motor fuel. (2) A final business liquidation sale. (3) A sale of the refiner’s motor fuel by a fiduciary or other officer under the order or direction of any court. (4) Sales made during a grand opening to introduce a new or remodeled business not to exceed 3 days, which grand opening shall be held within 60 days from the date the new or remodeled business begins operations.

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