(a) Any qualified organization is a consumer of, and shall not be considered a retailer
of, tangible personal property if all of the following conditions are met:
(1) The tangible personal property is of a handcrafted or artistic nature and is designed,
created, or made by either individuals with developmental disabilities or children
with severe emotional disturbances who are members of, or receive services from, the
(2) The price of each item of tangible personal property sold does not exceed twenty
(3) The qualified organization's sales are made on an irregular or intermittent basis.
(4) The qualified organization's profits from the sales are used exclusively in furtherance of the purposes of the
(b) For purposes of this section, “qualified organization” means any organization that meets all of the following conditions:
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