It is the intention of the Legislature of Alabama that the tax herein levied shall be supplemental to and complementary with the utility gross receipts tax so as to prevent discrimination in the effect of the utility gross receipts tax upon either intrastate or interstate commerce. It is the intention of the Legislature of Alabama that the tax herein levied shall apply to purchases of utility services from any utility. With respect to every tax exemption which may be enacted into law subsequent to the enactment of this article, there shall be a presumption that such exemption does not apply to the tax herein levied unless the statute containing such exemption shall make specific reference to this article and shall clearly show a legislative intention to make such exemption applicable to the tax herein levied.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Article 4 - Utility Service Use Tax.
Section 40-21-100 - Definitions.
Section 40-21-101 - Legislative Intent.
Section 40-21-102 - Levy of Tax; Sourcing of Total Sales Price for Telegraph or Telephone Services.
Section 40-21-103 - Exclusions.
Section 40-21-104 - Utilities to Register and Give Information.
Section 40-21-105 - Seller to Collect Tax; Regulations; Penalty.