Utility Service Use Tax.

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

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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.

Section
40-21-106

Procedure for Collecting Tax.

Section
40-21-107

Section 40-21-107