Collections
Code of Alabama
Title 40
Chapter 21
Article 3
Utility Gross Receipts Tax
Learn More
Log In
Sign Up
40-21-80
Definitions.
40-21-81
Legislative Intent.
40-21-82
Levy of Tax; Sourcing of Gross Sales or Gross Receipts from Telegraph or Telephone Services.
40-21-82.1
Exemptions.
40-21-83
Exclusions. (Amended by Act 2026-595)
40-21-84
Utility License Required.
40-21-85
Administration of Article and Collection of Tax.
40-21-86
Responsibilities of Utilities.
40-21-87
Disposition of Proceeds of Tax.
40-21-88
Liability of Retailer.