(2) Subsection (1) of this section does not apply to flours sold to distributors, commercial bakers or other processors if such flours will be:
(a) Resold to a distributor, commercial baker or other processor;
(b) Used in the manufacture, mixing or compounding of:
(A) Enriched flour, enriched macaroni products or enriched noodle products; or
(B) Bread, buns and rolls described in ORS 625.215; or
(c) Used in the manufacture of a cookie, biscuit or cracker. [1971 c.176 §6; 2011 c.65 §2; 2011 c.66 §3]