Tennessee Code Title 62. Professions, Businesses and Trades § 62-19-103

(1) A person acting as a receiver, trustee in bankruptcy, guardian, administrator, executor, or other person acting under order of a court;

(2) A trustee acting under a trust agreement, deed of trust or will, or a secured party selling collateral after default by a debtor in accordance with title 47, chapter 9;

(3) An auction conducted by or under the direction of a governmental entity or pursuant to a judicial order or decree;

(4) An auction conducted by or on behalf of a political party, church, or charitable corporation or association, if the individual conducting the sale receives no compensation and does not, by advertising or otherwise, hold their self out as available to engage in the sale of goods at auction;

(5) A person performing acts in the regular course of or as an incident to the management of and investment in property owned or leased by the person, if the property was not acquired for the purpose of resale. When a sales tax, as prescribed in title 67, is not levied upon the sale of personal property, there is a presumption that the personal property was purchased for the purpose of resale;

(6) An auction conducted for the sale of livestock sponsored through or in cooperation with the state department of agriculture or the University of Tennessee extension, or both;

(7) An auction sale of tobacco at or for a warehouse operated pursuant to title 43, chapter 19;

(8) A livestock auction sale regulated by the United States department of agriculture packers and stockyards administration, if the sale uses:

(9) Any fixed price or timed listings that allow bidding on an internet website, but do not constitute a simulcast of a live auction;

(10) An exclusive online auction whose primary business activity is selling nonrepairable or salvage vehicles in this state and holds the appropriate license issued by the Tennessee motor vehicle commission;

(11) An in-person or simulcast auction whose primary business activity is selling nonrepairable or salvage vehicles in this state, and holds the appropriate license issued by the Tennessee motor vehicle commission and that uses a licensed auctioneer; and

(12) An individual who generates less than twenty-five thousand dollars ($25,000) in revenue a calendar year from the sale of property in online auctions.