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40-21-103
or other consumption of utility services in the State of Alabama is hereby specifically excluded
from the tax herein levied: (1) Whenever the State of Alabama is prohibited from taxing
such storage, use, or consumption under the Constitution or laws of the United States of America
or the Constitution of the State of Alabama; (2) Whenever any tax relating to the sale, use,
storage, or consumption of said utility services shall be levied under the provisions of Article
2 of Chapter 23 of this title, or under the provisions of Sections 40-23-1
through 40-23-36 or the Alabama Transaction Tax Act of 1992 if enacted
into law; (3) Whenever the purchase of said utility services shall have been at a wholesale
sale; (4) Whenever electricity, natural gas, or domestic water shall have been used or consumed
directly in or for the production, generation, processing, storage, delivery, or transmission
of electricity, natural gas, or domestic water; (5) Whenever electricity purchased for storage,...
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40-21-83
Section 40-21-83 Exclusions. There are specifically excluded from the gross receipts
or gross sales of a utility, all revenues derived from any of the following: (1) The
furnishing of utility services which the State of Alabama is prohibited from taxing under
the Constitution or laws of the United States of America or the Constitution of the State
of Alabama. (2) The furnishing of utility services which are otherwise taxed under Sections
40-23-1 to 40-23-36, inclusive. (3) Wholesale sales. (4)
The furnishing of electricity, natural gas, or domestic water for use or consumption by, in,
or for the direct production, generation, processing, storage, delivery, or transmission of
electricity, natural gas, or domestic water. (5) The furnishing of electricity to a manufacturer
or compounder for use in an electrolytic or electrothermal manufacturing or compounding process.
(6) The furnishing of natural gas to a manufacturer or compounder as a chemical raw material
in the manufacturing or...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact
is hereby approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact
Article I. Purposes. The purposes of this compact are to: 1. Facilitate proper
determination of state and local tax liability of multistate taxpayers, including the equitable
apportionment of tax bases and settlement of apportionment disputes. 2. Promote uniformity
or compatibility in significant components of tax systems. 3. Facilitate taxpayer convenience
and compliance in the filing of tax returns and in other phases of tax administration. 4.
Avoid duplicative taxation. Article II. Definitions. As used in this compact: 1.
"State" means a state of the United States, the District of Columbia, the Commonwealth
of Puerto Rico, or any territory or possession of the United States. 2. "Subdivision"
means any governmental unit or special district of a state. 3. "Taxpayer" means
any corporation, partnership, firm,...
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40-21-100
(11) TAXPAYER. Any person liable for taxes under the provisions of this article.
(12) USE. The exercise of any right or power over utility services or the disposition
thereof incident to a proprietary or possessory interest therein, except that it shall not
include the sale of utility services in the regular course of business. (13) UTILITY.
Every person regularly engaged in furnishing utility services to another person in the State
of Alabama. (14) UTILITY GROSS RECEIPTS TAX. The tax levied by Article 3 of
this chapter. (15) UTILITY SERVICES. Electricity, domestic water, natural gas,
telegraph services, and telephone services; provided, however, that "utility services"
shall not mean electricity, domestic water, natural gas, telephone services, or telegraph
services stored, used, or consumed by a utility regularly engaged in furnishing the same such
services to the public, other than by a municipality or other municipal entities organized
by a municipality. (16) WHOLESALE SALE. A sale...
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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the
following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT.
The Department of Revenue of the State of Alabama. (2) DOMESTIC WATER. All water except water
that is sold to persons for use or consumption in industrial processes and not primarily for
human consumption. (3) GROSS RECEIPTS. The value proceeding or accruing from the furnishing
of utility services, all receipts actual and accrued, without any deduction on account of
the cost of the utility services sold, the cost of the materials used, labor or service cost,
interest paid, or any other expenses whatever, and without any deductions on account of losses.
(4) GROSS SALES. The value proceeding or accruing from the furnishing of utility services,
and including the proceeds from the sale of any utility services handled on consignment by
the taxpayer, without any deduction on account of the cost of the utility services sold, the...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following
terms shall have the respective meanings ascribed to them in this section: (1) PERSON
or COMPANY. Any individual, firm, company, partnership, association, corporation, receiver
or trustee, or any other group or combination acting as a unit, and the plural as well as
the singular number, unless the intention to give a more limited meaning is disclosed by the
context. (2) DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER.
The Commissioner of Revenue of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE.
Any one of the following: a. A sale of tangible personal property by wholesaler to licensed
retail merchants, jobbers, dealers or other wholesalers for resale and does not include a
sale by wholesalers to users or consumers, not for resale. b. A sale of tangible personal
property or products, including iron ore, and including the furnished container and label
of such...
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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph
or telephone services. (a) There is hereby levied, in addition to all other taxes of every
kind now imposed by law, and shall be collected as herein provided, an excise tax on the storage,
use, or other consumption of electricity, domestic water, and natural gas in the State of
Alabama. The amount of the tax shall be determined by the application of rates against the
sales price of such services in the State of Alabama. The tax shall be computed monthly in
accordance with the following table: If the total sales price of the utility services furnished
by a utility and stored, used, or otherwise consumed by a person in one month is: The tax
with respect to the utility service is: Not over $40,000.00 4% of the sales price Over
$40,000.00 but not over $60,000.00 $1,600.00 plus 3% of excess over $40,000.00
Over $60,000.00 $2,200.00 plus 2% of excess over $60,000.00 (b) There is hereby levied an
excise tax on the...
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40-21-104
sales of utility services for storage, use, or other consumption in the State of Alabama shall
register with the department and give the name and address of its officers and directors,
the location of each of its offices in the State of Alabama, the names and addresses of all
persons with whom said utility has contracts for furnishing utility services by said utility,
the names and addresses of all persons who have purchased utility services from said utility
during the then next preceding 12 months, the amounts of the sales prices of all utility
services furnished by said utility and such other information as the department may require
with respect to matters pertinent to the enforcement of this article; provided, that
this section of this article shall not apply to persons holding a license under the
provisions of the utility gross receipts tax; provided further, that this section of this
article shall not apply to the United States of America or to any agency or department
of...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered
sales. (a) For the purpose of this division, the following terms shall have the respective
meanings ascribed by this section: (1) PERSON or COMPANY. Used interchangeably, includes
any individual, firm, copartnership, association, corporation, receiver, trustee, or any other
group or combination acting as a unit and the plural as well as the singular number, unless
the intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT.
The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES.
Installment and credit sales and the exchange of properties as well as the sale thereof for
money, every closed transaction constituting a sale. Provided, however, a transaction shall
not be closed or a sale completed until the time and place when and where title is
transferred by...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this
division and from the computation of the amount of the tax levied, assessed, or payable under
this division the following: (1) The gross proceeds of the sales of lubricating oil
and gasoline as defined in Sections 40-17-30 and 40-17-170
and the gross proceeds from those sales of lubricating oil destined for out-of-state use which
are transacted in a manner whereby an out-of-state purchaser takes delivery of such oil at
a distributor's plant within this state and transports it out-of-state, which are otherwise
taxed. (2) The gross proceeds of the sale, or sales, of fertilizer when used for agricultural
purposes. The word "fertilizer" shall not be construed to include cottonseed meal,
when not in combination with other materials. (3) The gross proceeds of the sale, or sales,
of seeds for planting purposes and baby chicks and poults. Nothing herein shall be construed
to exempt or exclude from the computation of...
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