ragraph (c) of this subsection (5), on and after January 1, 2004, this section shall apply to any cash register and any other machine or device that electronically imprints receipts on credit card transactions for entities that were formed on or before April 25, 2002.(c) On and after January 1, 2005, this section shall apply to:(I) Institutions of higher education; and(II) Persons who employ no mo