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11 GCA § 74109

Exemptions

Guam Code AnnotatedTitle 11 — Finance and Taxation
View official PDF ↗

The provisions of this Chapter do not apply to transactions conducted by the following:

(a)licensed motor vehicle dealers;

(b)licensed vehicle wreckers or hulk haulers;

(c)persons in the business of operating an automotive repair facility; and

(d)persons in the business of buying or selling empty food and beverage containers, including metal food and beverage containers.

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.