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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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40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) BUSINESS. All activities
relating to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (4)
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 expense whatever, and without any deductions on account of losses. (5) 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,...
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11-98-1
Section 11-98-1 Definitions. (a) As used in this chapter, the following words and terms
have the following meanings, unless the context clearly indicates otherwise: (1) AUTOMATIC
NUMBER IDENTIFICATION. An enhanced 911 service capability that enables the automatic display
of the 10-digit telephone number used to place a 911 call. The term includes pseudo-automatic
number identification, which means an enhanced 911 service capability that enables identification
of the subscriber. (2) CMRS. Commercial mobile radio service under Sections 3(27) and 332(d)
of the Federal Telecommunications Act of 1996, 47 U.S.C. ยง151 et seq., and Omnibus Budget
Reconciliation Act of 1993, Pub. L. 103-66, Aug. 10, 1993, 107 Stat. 312. The term includes
the term wireless and service provider by any wireless real time two-way voice communication
device, including radio-telephone communications used in cellular telephone service, personal
communication service, or the functional or competitive equivalent of a...
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34-1A-1
Section 34-1A-1 Definitions. For the purpose of this chapter, the following terms shall
have the following meanings unless the context clearly indicates otherwise: (1) ADMINISTRATIVE
EMPLOYEE. A person who engages in clerical duties for a licensed company, whose work is restricted
to office duties, and who has access to sensitive client information including, but not limited
to, Social Security numbers, customer privacy codes, customer passwords, and similar information.
(2) ALARM MONITORING COMPANY. Any person, company, corporation, partnership, or business,
or a representative or agency thereof, authorized to provide alarm monitoring services for
alarm systems or other similar electronic security systems whether the systems are maintained
on commercial business property, public property, or individual residential property. (3)
ALARM SYSTEM. Burglar alarms, security cameras, or other electrical or electronic device used
to prevent or detect burglary, theft, shoplifting, pilferage, and...
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7-9A-102
Section 7-9A-102 Definitions and index of definitions. (a) Article 9A definitions. In
this article: (1) "Accession" means goods that are physically united with other
goods in such a manner that the identity of the original goods is not lost. (2) "Account,"
except as used in "account for," means a right to payment of a monetary obligation,
whether or not earned by performance, (i) for property that has been or is to be sold, leased,
licensed, assigned, or otherwise disposed of, (ii) for services rendered or to be rendered,
(iii) for a policy of insurance issued or to be issued, (iv) for a secondary obligation incurred
or to be incurred, (v) for energy provided or to be provided, (vi) for the use or hire of
a vessel under a charter or other contract, (vii) arising out of the use of a credit or charge
card or information contained on or for use with the card, or (viii) as winnings in a lottery
or other game of chance operated or sponsored by a State, governmental unit of a State, or...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
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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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40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from 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, a privilege or license
tax against every utility furnishing electricity, domestic water, or natural gas in the State
of Alabama. The amount of the tax shall be determined by the application of rates against
gross sales or gross receipts, as the case may be, from the furnishing of such services in
the State of Alabama. The tax shall be computed monthly with respect to each person to whom
such services are furnished, in accordance with the following table: If monthly gross sales
or gross receipts respecting a person are: The tax is: Not over $40,000 4% of such gross sales
or gross receipts Over $40,000 but not over $60,000 $1,600 plus 3% of excess over $40,000
Over $60,000 $2,200 plus 2% of excess over $60,000 (b) There is hereby levied a...
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37-14-31
Section 37-14-31 Definitions. As used in this article the following terms shall have
the following meanings, respectively, unless the context clearly indicates otherwise; (1)
ELECTRIC SUPPLIER. Any municipality, municipally-owned utility or other governmental entity,
any cooperative, corporation, person, firm, association or other entity engaged in the business
of supplying electric service at retail; provided, however, that no person or entity, including
the Tennessee Valley Authority, who may not be lawfully regulated by the state by virtue of
powers granted by the laws of the United States which prevail over Alabama statutes, nor any
university, college or United States agency which distributes electricity at retail shall
be deemed an electric supplier for the purpose of this article. (2) ELECTRIC SERVICE AT RETAIL
and RETAIL ELECTRIC SERVICE. Electric service furnished to a customer for ultimate consumption,
but does not include wholesale electric service furnished by an electric...
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38-13-2
Section 38-13-2 Definitions. When used in this chapter, the following words shall have
the following meanings: (1) ADULT. An individual 19 years of age and older. (2) ADULT CARE
FACILITY. A person or entity holding a Department of Human Resources license or approval or
certification to provide care, including foster care, for adults. (3) APPLICANT. A person
or entity who submits an application for license as a child care or adult care facility to
the Department of Human Resources or a child placing agency, or an application for employment
or for a volunteer position to a Department of Human Resources licensed child care or adult
care facility. With regard to child care and adult care facilities in a home setting, the
term includes an adult household member whose residence is in the home. The term also includes
an individual who submits an application for a volunteer position or for employment with the
Department of Human Resources in a position in which the person has unsupervised...
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