For purposes of this chapter, the following definitions shall apply:
A sale of items of tangible personal property wherein, on one location, there are multiple vendors who have paid a fee or a portion of their proceeds of sales for the privilege of occupying the space allotted to each such vendor for the purpose of displaying and selling items of tangible personal property.
Includes but shall not be limited to lawn sales, attic sales, rummage sales and any similar casual sale of tangible personal property which takes place on lands owned by the person holding the sale and which is advertised by any means whereby the public at large is or can be made aware of said sale. This section shall not apply to the sale of all or substantially all of the contents of a home through an estate sale or similar sale or to the closeout sale of a business.