Section 526.309 - Exempt salesThe provisions of this act shall not apply to the following retail sales by a refiner:
(1) A bona fide clearance sale for the purpose of discontinuing trade in such motor fuel.(2) A final business liquidation sale.(3) A sale of the refiner's motor fuel by a fiduciary or other officer under the order or direction of any court.(4) Sales made during a grand opening to introduce a new or remodeled business not to exceed 3 days, which grand opening shall be held within 60 days from the date the new or remodeled business begins operations.