Section 40-23-211 Tax exemption on covered items.
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 first Friday in August of each year and ending at twelve 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, §2.)