§ 51-10-07 — Application of provisions of chapter

The provisions of this chapter do not apply to sales at retail or sales at wholesale, where:
1. Merchandise is sold in bona fide clearance sales, if advertised, marked, and sold as
such.
2. Perishable merchandise must be sold promptly in order to forestall loss.
3. Merchandise is imperfect or damaged, or is being discontinued and is advertised,
marked, and sold as such.
4. Merchandise is sold upon the final liquidation of any business.
5. Merchandise is sold for charitable purposes or to relief agencies.
6. Merchandise is sold on contract to departments of the government or government
institutions.
7. The price of merchandise is made in good faith to meet legal competition.
8. Merchandise is sold by any officer acting under the order or direction of any court.
Any retailer or wholesaler claiming the benefits of any of the exemptions provided for in this
section shall have the burden of proof of facts entitling such retailer or wholesaler to any of the
benefits of said exemptions.