Code of Alabama - Title 45: Local Laws - Section 45-49-247.04 -

Section 45-49-247.04 - Exemption - Sale of certain Christmas trees by Mobile Optimist Club.

Christmas trees sold from the tree lot of the Mobile Optimist Club are exempted from all county and municipal sales and use taxes and gross receipts taxes whose proceeds are annually donated from the sale of Christmas trees to the Boys and Girls Clubs of Greater Mobile, Inc., a nonprofit 501(c)(3) organization.

(Act 98-126, p. 153, §2.)

Last modified: May 3, 2021