(a) The exemptions set forth in this subchapter for a charitable organization shall not extend to sales of new tangible personal property by the charitable organization if the sales compete with sales by for-profit businesses.
(b) A sale by a charitable organization does not compete with a sale by a for-profit business if:
(1) The sales transaction is conducted by a member of the charitable organization and not by a franchisee or licensee;
(2) All the proceeds derived from the sales transaction go to the charitable organization; and
(3) The sales transaction is not a continuing one and is held not more than three (3) times a year.
(c)
(1) The provisions of this section shall not apply to a sale made by a nonprofit hospital, a cafeteria at a nonprofit hospital, or a gift shop at a nonprofit hospital, whether operated by the hospital, a hospital auxiliary, or other nonprofit organization.
(2) The provisions of this section shall also not apply to a gift shop operated by a charitable organization at a for-profit hospital.
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