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Code of Alabama
Title 40
Chapter 21
Article 4
Utility Service Use Tax
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40-21-100
Definitions.
40-21-101
Legislative Intent.
40-21-102
Levy of Tax; Sourcing of Total Sales Price for Telegraph or Telephone Services.
40-21-103
Exclusions. (Amended by Act 2026-595)
40-21-104
Utilities to Register and Give Information.
40-21-105
Seller to Collect Tax; Regulations; Penalty.
40-21-106
Procedure for Collecting Tax.
40-21-107
Disposition of Proceeds of Tax.