NO PURCHASE OR PAYMENT OF ANY KIND IS NECESSARY TO ENTER OR WIN THIS SWEEPSTAKES. A PURCHASE WILL NOT IMPROVE CHANCES OF WINNING.

Sponsors: The Neal Boortz FairTax Refund Contest (the "Contest") is sponsored by Cox Radio, Inc. d/b/a WSB-AM / News/Talk 750 WSB (collectively, "Sponsors").

Contest Period: Dates of the contest are Thursday, March 22, 2007 to Friday, May 4, 2007.

Eligibility: Subject to the additional restrictions below, the Contest is open to legal Georgia residents, 18 years or older at the time of entry. Employees of Sponsors, Cox Enterprises, Inc., or any of their respective affiliated companies, parent companies, subsidiaries or suppliers, advertising and promotion agencies involved in this promotion, or other Metro Atlanta radio stations and their subsidiaries, and the immediate family members of any such employees are not eligible to enter or to win. The term "immediate family members" includes spouses, parents, grandparents, siblings, children, and grandchildren.

Prizes and Odds: Up to forty (40) $1,000 winners paid in the form of a check. One (1) Grand Prize of $10,000 paid in the form of a check. Grand prize winner will be one of the $1,000 winners and will be given an additional $9,000 for a total Grand Prize of $10,000. All Prizes not claimed in accordance with these rules may be deemed forfeited at Sponsors' discretion.

The odds of winning are dependent on the number of eligible entries timely received.

There are no substitutions for prizes in the Contest. Prizes are not transferable. News/Talk 750 WSB reserves the right to substitute retailer for prize fulfillment of equal or greater value.

*Special Rules Update* - 5/2, 5/3 and 5/4 contest dates at 7:15 and 8:15 am on these noted dates the prize has been increased to $2,000.

How to Enter the Contest: There are two ways to enter the contest: by mail and by Internet. Contest is limited to one entry per person. Multiple entries will be disqualified.

Listeners may enter via the Internet by visiting wsbradio.com and clicking on the Neal Boortz FairTax Refund Contest icon and completing all of the required information and following all instructions. You may also enter by mail by sending a 3x5 post card including your name, age, zip code, daytime phone number and email address to: "Neal Boortz FairTax Refund Contest", News/Talk 750 WSB, 1601 West Peachtree Street, Atlanta, Ga. 30309". All mail - in entries may take two business (2) days to be processed once they are received at the offices of News/Talk 750 WSB.

All entries must be complete in order to qualify for the Contest. Deadline for receipt of entries is 12:00 noon on Thursday, May 3, 2007 in order to be eligible for at least one drawing. Sponsors are not responsible for incomplete, lost, late, illegible, or mutilated entries or for failure to receive entries due to transmission failures or technical failures of any kind, including, without limitation, malfunctioning of any network, hardware or software, whether originating with sender or Sponsors. All entries become property of Sponsors and none will be returned. In the event of a dispute, all online entries will be deemed to have been submitted by the owner of the email account from which they were sent. For these purposes, an email account holder shall mean the natural person assigned to such email account by the Internet access provider, online service provider or other organization responsible for assigning email addresses for the domain associated with such email account. Any questions regarding the number of entries submitted or the owner of an email account shall be determined by Sponsors in their sole discretion, and Sponsors reserve the right to disqualify any entries by persons determined to be tampering with or abusing any aspect of the Contest. By participating in this contest, entrants agree to be bound by these rules and the decisions of the Sponsors, which are final as to all matters relating to this Contest.

Winner Selection: There will be a total of forty (40) potential winners selected in forty (40) random drawings. All forty drawings will be done under the supervision of News/Talk 750 WSB. Potential winner's names will be selected at random at 1 pm the day before it is announced. Each weekday during the Contest period one potential winner's name will be announced on-air at 7:15am and another potential winner's name will be announced on-air at 8:15 potential am according to the following schedule:

• On Monday, April 9, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Tuesday, April 10, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Wednesday, April 11, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Thursday, April 12, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Friday, April 13, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Monday, April 16, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Tuesday, April 17, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Wednesday, April 18, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Thursday, April 19, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Friday, April 20, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Monday, April 23, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Tuesday, April 24, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Wednesday, April 25, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Thursday, April 26, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Friday April 27, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Monday, April 30, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Tuesday, May 1, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
  *Special Rules Update* - 5/2, 5/3 and 5/4 contest dates at 7:15 and 8:15 am on these noted dates the prize has been increased to $2,000.
  
  
• On Wednesday, May 2, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Thursday, May 3, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
• On Friday, May 4, 2007, one (1) potential winner will be randomly selected from all eligible entries then received and announced at 7:15am on News/Talk 750 WSB, and one (1) potential winner will be randomly selected from all eligible entries then received and announced at 8:15am on News/Talk 750 WSB.
  
  Listeners who hear their name announced and call 404-741-0750 within 30 minutes after their name announcement will win $1,000 cash (paid by check). Winners must call within 30 minutes of the on-air announcement of their name, and failure to do so will result in forfeiture of Prize, which may not be re-awarded at Sponsors' sole discretion.
  
  Additionally, all winners will be invited to attend a special Neal Boortz FairTax Refund event (the "Event") to be held at a location to be determined by May 15, 2007. (The exact time of the Event will be determined at a mutually agreed upon time by Sponsors.) Winners are not required to attend the Event in order to claim their $1,000, but will be notified in a timely manner so that they can make arrangements to be at the Event if they desire. Winners must be in attendance in order to be eligible for the grand prize drawing.
  
  On the day of the Event, the Grand Prize will be awarded by a reverse drawing as follows: All winners in attendance at the Event will have their name entered in the drawing. Names will then be drawn at random and the last name called will be Grand Prize winner and will have his or her prize amount increased by $9,000 to a total value of $10,000 or $11,000 if the winner is a $2,000 winner.
  
  Missed or Canceled Name Announcements: If, for any reason, News/Talk 750 WSB does not announce a name during a specified time slot, that portion of the Contest will be suspended for that day and no corresponding prize awarded. Names that are chosen to be announced and are not called out on-air for that specific day will be used for the next day's contest. News/Talk 750 WSB reserves the right to extend the contest past the scheduled end date. If this occurs it will be announced on News/Talk 750 WSB.
  *Special Rules Update* - 5/2, 5/3 and 5/4 contest dates at 7:15 and 8:15 am on these noted dates the prize has been increased to $2,000.
  
  How to Claim Prizes: Winners who hear their name announced and call 404-741-0750 within 30 minutes after the name announcement will win $1,000 in cash (paid by check). As a condition of receiving the prize, and to verify each winner's identity, Sponsors require that each winner visit the offices of WSB Radio, 1601 W. Peachtree St. N.E., Atlanta, GA 30309. Each winner will be required during that visit to show State-issued picture identification with his or her complete name, birth date and address. Each winner will be required to execute in a form acceptable to Sponsors an affidavit of eligibility and a liability release form releasing News/Talk 750 WSB and Sponsors, and the corporate parents and affiliated entities of each, from any and all claims of liability, damages or taxes arising from or relating to participation in the Contest or in reception and use of any prize. By claiming a prize, each winner consents to the use by Sponsors, News/Talk 750 WSB, or affiliated companies of each, of his/her name, voice, likeness, picture and/or biographical information for public relations without compensation, and agrees to sign a form authorizing such use before picking up the prize. Furthermore, at that time each winner must provide Sponsors with his or her correct social security number and/or Federal Tax ID Number. Each winner will also be required to sign a W-9 form at time of prize pick-up. Failure to do any of the foregoing in a timely manner may, at Sponsors' option, result in forfeiture of prize.
  
  By entering the Contest, entrants and winners release Sponsors, any other promotional sponsors, and each of their respective parent companies, affiliated companies, directors, officers, employees, representatives and agents from any liability whatsoever for any claims, costs, injuries, losses, or damages of any kind arising out of or in connection with the Contest or with the acceptance, possession, or use of any prize (including, without limitation, claims, costs, injuries, losses and damages related to personal injuries, death, damage to, loss or destruction of property, rights of publicity or privacy, defamation, or portrayal in a false light).
  
  Miscellaneous: Void where prohibited by federal, state, or local law. No purchase is necessary to participate or win.
  
  In the event of any dispute regarding the Contest, eligibility, or the Contest rules, the decision of Sponsors is final.
  
  Sponsors reserve the right to amend or cancel the promotion of this Contest at any time. In the event of such cancellation, all announced winners will receive their announced prizes.
  
  For a list of the prizewinners, or a copy of these rules, send a self-addressed stamped envelope to "Neal Boortz FairTax Refund Contest", News/Talk 750 WSB, 1601 West Peachtree Street NE, Atlanta, Georgia 30309 before December 31, 2007.