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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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22-18-50
Section 22-18-50 Enactment and text of Emergency Medical Services Personnel Licensure Interstate
Compact. The Emergency Medical Services Personnel Licensure Interstate Compact is hereby enacted
into law and entered into with all other jurisdictions legally joining therein in form substantially
as follows: SECTION 1. PURPOSE In order to protect the public through verification of competency
and ensure accountability for patient care related activities all states license emergency
medical services (EMS) personnel, such as emergency medical technicians (EMTs), advanced EMTs
and paramedics. This Compact is intended to facilitate the day to day movement of EMS personnel
across state boundaries in the performance of their EMS duties as assigned by an appropriate
authority and authorize state EMS offices to afford immediate legal recognition to EMS personnel
licensed in a member state. This Compact recognizes that states have a vested interest in
protecting the public's health and safety...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-18-50.htm - 41K - Match Info - Similar pages
8-19-5
Section 8-19-5 Unlawful trade practices. The following deceptive acts or practices in the conduct
of any trade or commerce are hereby declared to be unlawful: (1) Passing off goods or services
as those of another, provided that this section shall not prohibit the private labeling of
goods or services. (2) Causing confusion or misunderstanding as to the source, sponsorship,
approval, or certification of goods or services. (3) Causing confusion or misunderstanding
as to the affiliation, connection, or association with, or certification by another, provided
that this section shall not prohibit the private labeling of goods or services. (4) Using
deceptive representations or designations of geographic origin in connection with goods or
services. (5) Representing that goods or services have sponsorship, approval, characteristics,
ingredients, uses, benefits, or qualities that they do not have or that a person has sponsorship,
approval, status, affiliation, or connection that he or she does...
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41-23-230
Section 41-23-230 Definitions. For the purposes of this article, the following words shall
have the following meanings: (1) CALL CENTER. A physical location within the State of Alabama
at which 50 or more individuals receive by telephone, email, or other electronic forms of
communication requests for service and repairs and assist with a resolution. The term does
not include locations within this state at which similar calls are resolved in whole or in
part by means of computers, including, but not limited to, artificial intelligence. (2) DIRECTOR.
The Director of the Department of Economic and Community Affairs. (3) EMPLOYER. A call center
that employs either of the following: a. Fifty or more individuals, excluding part-time employees.
b. Fifty or more individuals who, in the aggregate, work at least 1,500 hours each week for
the employer, not including overtime hours. This term does not apply to the State of Alabama
or its agencies or departments. (4) PART-TIME EMPLOYEE. An...
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37-4-101
Section 37-4-101 Definitions. The following words, when used in this article, shall have the
following meanings, unless otherwise clearly apparent from the context: (1) COMMISSION. The
Public Service Commission of Alabama. (2) PERSON. Such term shall include any individual,
partnerships, corporations, companies, associations, administrators, executors, trustees and
receivers appointed by any court whatsoever. (3) RADIO UTILITY. Any person or organization
which owns, controls, operates or manages a radio utility system; except, that such definition
shall not include a telephone utility or telegraph utility regulated by the commission. (4)
RADIO UTILITY SYSTEM. A system employing any facility within this state to offer a radio service
on a for-hire basis to the members of the public who subscribe to such service, and which
is operated under such circumstances as would require a license by the Federal Communications
Commission as a miscellaneous common carrier in the domestic land mobile...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-102.htm - 6K - Match Info - Similar pages
37-2-1
Section 37-2-1 "Transportation company" defined. The term "transportation company"
shall mean and include every person not engaged solely in interstate commerce or business
that now or may hereafter own, operate, lease, manage or control, as common carriers or for
hire: Any railroad or part of a railroad in this state or any cars or other equipment used
thereon, or bridges, terminals or sidetracks used in connection therewith, whether owned by
such railroad or otherwise; any express companies; any car companies; any sleeping car companies;
any steamboat or steam packet company or common carrier for hire by water regardless of the
propelling power used; any railroad depot or terminal station; any telegraph line; any telephone
line; any pipeline for the transportation of oil or other commodity, whether the transportation
is by pipeline or partly by pipeline and partly by rail, truck or water. This term shall also
mean and include two or more transportation companies rendering joint...
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37-4-140
Section 37-4-140 Purchase of electricity. (a) For purposes of this section only, the following
terms shall have the following meanings: (1) AVOIDED COSTS. Costs that a utility or a commission
non-jurisdictional electric supplier which purchases electrical energy from a distributed
generation facility would have been required to incur but for the distributed generation facility's
provision of electrical energy during the same period of time. To the extent such costs are
actually avoided, the term may include incremental fuel costs, incremental energy losses,
incremental emission allowance costs, and incremental fuel-related operation and maintenance
expenses. The term does not include, among other things, costs associated with capacity, the
transmission and distribution system, administrative and general costs, customer accounting
costs, and general plant in service costs. (2) COMMISSION. The Alabama Public Service Commission.
(3) COMMISSION NON-JURISDICTIONAL ELECTRIC SUPPLIER. a. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-4-140.htm - 9K - Match Info - Similar pages
37-8-217
Section 37-8-217 Prohibited instruments - Defined. For the purposes of this section, and Sections
37-8-218, 37-8-220, and 37-8-221, the term "prohibited instrument" shall mean and
include any instrument, apparatus, equipment, device or appliance, or the plan or instruction
for the making or assembling thereof, which is designed, adapted or may be used to avoid billing
to the proper person or payment of the lawful price, charge or toll, in whole or in part,
for any telephone, telegraph or other telecommunication service or for the transmission of
a message, signal or other communication by or over the facilities of telephone, telegraph
or other telecommunication, or to conceal the existence, place of origin or destination or
the true identity of the sender, addressee or receiver of any message, signal or other communication
by or over the facilities of telephone, telegraph or other telecommunication from the supplier
thereof or any lawful authority or to violate any provision of this...
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37-6-40
Section 37-6-40 Definitions. For the purposes of this article, the following terms shall have
the meanings respectively ascribed to them by this section: (1) RURAL AREA. Any area within
this state not included within the boundaries of any incorporated or unincorporated city,
town, village, or borough having a population in excess of 25,000 inhabitants according to
the last preceding federal census, prior to the time service was commenced. For purposes of
providing wireless communications services, including, without limitation, services classified
as of January 1, 1997, as "commercial mobile radio services" by the FCC, the term
"rural area" shall include all of the territory for which the electric cooperative
is authorized to provide wireless service under federal law or regulations. (2) TELEPHONE
SERVICE. Any communication service, including, without limitation, all telephone lines, facilities,
or systems used in the rendition of such service. (Acts 1949, No. 339, p. 509, ยง1; Acts...
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