Code of Alabama
Chapter 21 - Public Utilities.
Article 4 - Utility Service Use Tax.

Section 40-21-100 - Definitions. - (a) For the purpose of this article, the following terms...

Section 40-21-101 - Legislative Intent. - It is the intention of the Legislature of Alabama that...

Section 40-21-102 - Levy of Tax; Sourcing of Total Sales Price for Telegraph or Telephone Services. - (a) There is hereby levied, in addition to all other...

Section 40-21-103 - Exclusions. - The storage, use, or other consumption of utility services in...

Section 40-21-104 - Utilities to Register and Give Information. - Every utility, except as hereinafter provided, engaged in making retail...

Section 40-21-105 - Seller to Collect Tax; Regulations; Penalty. - Every seller making sales of utility services for storage, use,...

Section 40-21-106 - Procedure for Collecting Tax. - The tax herein levied shall be administered and collected in...

Section 40-21-107 - All taxes or other funds received or collected by the...