(1) The taxes imposed in this chapter do not apply to the first one thousand dollars ($1,000) of sales made in any calendar year by individuals not engaged in the business of selling. This exemption is limited to garage or yard sales of household items by an i ndividual or family which are in no way associated with or related to the operation of a business. (2) The exemption does not apply to activities in which all or substantially all the household goods of a person are offered for sale.
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