(1) This Article does not apply: (a) to sales in which the amount financed is Twenty-Five Thousand Dollars ($25,000.00) or more or to leases in which the amount payable under the lease is Twenty-Five Thousand Dollars ($25,000.00) or more; or (b) To sales of an interest in land. (2) The amount of Twenty-Five Thousand Dollars ($25,000.00) in Subsection (1) are subject to change pursuant to the provisions on adjustment of dollar amounts (§ 1106).