Boxing and wrestling matches staged by the National Guard in National Guard Armories or on property adjacent thereto controlled by the National Guard are exempted from sales tax where such matches are held in accordance with the provisions of Section 31-2-56, Code of Ala. 1975, as Amended.
Author: Horace Hitt
Ala. Admin. Code r. 810-6-3-.06.04
Statutory Authority:Code of Ala. 1975, § 40-23-31.