Article

Utility Gross Receipts Tax

Ala. Code § 40-21-80— Definitions.
Ala. Code § 40-21-81— Legislative Intent.
Ala. Code § 40-21-82— Levy of Tax; Sourcing of Gross Sales or Gross Receipts from Telegraph or Telephone Services.
Ala. Code § 40-21-82.1— Exemptions.
Ala. Code § 40-21-83— Exclusions. (Amended by Act 2026-595)
Ala. Code § 40-21-84— Utility License Required.
Ala. Code § 40-21-85— Administration of Article and Collection of Tax.
Ala. Code § 40-21-86— Responsibilities of Utilities.
Ala. Code § 40-21-87— Disposition of Proceeds of Tax.
Ala. Code § 40-21-88— Liability of Retailer.