Ala. Code § 40-9-26.2
TWG 2021 Birmingham Foundation, an Alabama nonprofit corporation, is exempted from paying or collecting any state, county, and municipal sales, use, and license taxes with respect to the World Games 2022 event to be conducted by the TWG 2021 Birmingham Foundation in Alabama, including, without limitation, taxes with respect to the purchase or use of property by TWG 2021 Birmingham Foundation and the gross proceeds from the sale or use of property by TWG 2021 Birmingham Foundation or admissions to the World Games 2022 event. All property owned by TWG 2021 Birmingham Foundation and used for the World Games 2022 event is exempted from all state, county, and local ad valorem taxes. The exemptions provided in this section shall expire on December 31 of the year following the year the World Games 2022 event has concluded.
Ala. Code § 40-9-26.2 (1975)