The provision of this Division, and the license requirements thereunder, shall not apply to the following activities:
(a) Any business or trade engaged in or conducted by the Government of Guam, or the Government of the United States, or for the sole and direct benefit of or under the direct supervision of the Government of Guam.

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11 Guam Code Ann. FINANCE & TAXATION
CH. 70 GENERAL PROVISIONS

(b) The selling or marketing by a Guam agricultural producer of his own farm produce in its natural state.
(c) The business license fees for each business participating in the ‘Made in Guam’ Incubator Program shall be one-half (1/2) of the fee assessed for a business license needed to transact business at the Antonio B. Won Pat Guam International Air Terminal. This partial payment shall be made available for a period of two (2) tax years from the date of entry into the program. Thereafter, the licensee will no longer be eligible for the reduced cost of a business license.

SOURCE: GC § 16024: repealed/reenacted by P.L. 07-021 (May 10, 1963). Subsection (c) added by P.L. 32-068:XII:29 (Sept. 11, 2013).