Section 40-23-211
Tax exemption on covered items.
Covered items, as defined herein, are exempted from paying the state sales and use tax during the period from 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday. Items normally sold in pairs shall not be separated to qualify for the exemption provided for in this article.
(Act 2006-574, p. 1507, §2; Act 2017-120, §1.)