Sales excluded from provisions of KRS 365.260 to 365.380

The provisions of KRS 365.260 to 365.380 shall not apply to a sale at wholesale or a sale at retail made: (1) In an isolated transaction and not in the usual course of business; (2) Where cigarettes are sold in a bona fide clearance sale for the purpose of discontinuing trade in the cigarettes; (3) Where cigarettes are sold as imperfect or damaged; (4) Where cigarettes are sold upon the final liquidation of a business; or (5) Where cigarettes are sold by any fiduciary or other officer acting under the order or direction of any court.