Utility Gross Receipts Tax.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Public Utilities.
  5. Utility Gross Receipts Tax.

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Section
40-21-80

Definitions.

Section
40-21-81

Legislative Intent.

Section
40-21-82

Levy of Tax; Sourcing of Gross Sales or Gross Receipts From Telegraph or Telephone Services.

Section
40-21-82.1

Exemptions.

Section
40-21-83

Exclusions.

Section
40-21-84

Utility License Required.

Section
40-21-85

Administration of Article and Collection of Tax.

Section
40-21-86

Responsibilities of Utilities.

Section
40-21-87

Disposition of Proceeds of Tax.

Section
40-21-88

Liability of Retailer.