Section 45-49-247.01
Exemption - Mobile Arts and Sport Association; Greater Gulf State Fair, Inc.
(a) The Mobile Arts and Sport Association is exempted from paying any county and municipal sales or use taxes.
(b) The Greater Gulf State Fair, Inc., and all persons, firms, or corporations that do business with the Greater Gulf State Fair, Inc., on its fairgrounds in Mobile County during its annual fair are exempted from paying any county and municipal sales or use taxes and licenses.
(Act 94-119, p. 149, §§1, 2.)