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Alabama · Through Act 2026-611

Ala. Code § 45-49-247.04: Exemption - Sale of Certain Christmas Trees by Mobile Optimist Club.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 49 Mobile County.
  3. Article 24 Taxation.
  4. Part 8 Tax, Sales and Use.

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.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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