Article

Utility Service Use Tax

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