{"data":{"id":"us-al/ala.-code-45-49-247.04","jurisdiction":"us-al","citation":"Ala. Code § 45-49-247.04","heading":"Exemption - Sale of Certain Christmas Trees by Mobile Optimist Club.","body":"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.","path":["Title 45 Local Laws.","Chapter 49 Mobile County.","Article 24 Taxation.","Part 8 Tax, Sales and Use."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-49-247.04","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"174d42ef3747a4122dffded28eeea41380b8866aee73e49b7232d6ac098dfa32","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-49-247.03","next":"us-al/ala.-code-45-49-247.05"},"notice":"GroundRules: Original legal text. Not legal advice."}