Exemption for Distance Education
(A) Regular part of systematic instructional activities, AND
(B) Directly related & materially assists the teaching content of the transmission, AND
(C) the transmission is primarily for
- (i) reception in a classroom, OR similar places normally devoted to instruction
- (ii) reception by persons receiving it for
- reasons of their disabilities
- other special circumstances prevent their attendance in classrooms or similar places normally devoted to instruction
If performance or displays