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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-21-120

Definitions

Official textalison.legislature.state.al.us

As used in this article, the following words and phrases shall have the following meanings respectively ascribed to them unless the context clearly indicates otherwise:

# (1)

a. CUSTOMER. The person or entity that contracts with the home service provider for mobile telecommunications service or, for the purposes of determining the place of primary use, if the end user of the mobile telecommunications service is not the contracting party, the end user of the mobile telecommunications service. The term does not include a reseller of mobile telecommunications service or a serving carrier under an arrangement to serve the customer outside the home service provider’s licensed service area.
b. HOME SERVICE PROVIDER. The facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service.
c. LICENSED SERVICE AREA. The geographic area in which the home service provider is authorized by law or contract to provide mobile telecommunications service.
d. MOBILE TELECOMMUNICATIONS SERVICE. Commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999.
e. MONTHLY CHARGES. The monthly recurring access charges and local airtime charges only. However, effective for customer bills dated on or after February 1, 2002, monthly charges shall be the monthly recurring access charges and all airtime charges, regardless of when the services being billed were provided.
f. PLACE OF PRIMARY USE. The street address representative of where the customer’s use of the mobile telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer and within the licensed service area of the home service provider.
g. RESELLER. A provider who purchases telecommunications services from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased services into a mobile telecommunications service. This term does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service provider’s licensed service area.
h. SERVING CARRIER. A facilities-based carrier providing mobile telecommunications service to a customer outside a home service provider’s or reseller’s licensed service area.
i. TAXING JURISDICTION. This state or any political subdivision within this state, including those operating under a home rule charter, with the authority to impose a tax, charge, or fee.

# (2)

Mobile telecommunications service and providers are not included in and are excluded from the coverage and application of, and are not subject to, the provisions of Title 37, and the levy of taxes and assessment of property under Articles 1 to 4, inclusive, of Chapter 21 of this title.

Last amended: Acts 1990, No. 90-97, p. 104, §1; Act 99-399, p. 663, §1; Act 2001-1090, 4th Sp. Sess., p. 1120, §1.

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In this chapter (40 sections)
  1. 40-21-32 · Procuring Information from Other Sources When Taxpayer Fails…
  2. 40-21-33 · Duties of Receivers, Assignees or Trustees in Bankruptcy
  3. 40-21-34 · Report of Commission to Assessors; Entries by Assessors
  4. 40-21-50 · Levied Generally
  5. 40-21-51 · Distribution of Revenues Generally
  6. 40-21-52 · Freight Lines and Equipment Companies
  7. 40-21-53 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  8. 40-21-54 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  9. 40-21-55 · Electric, Hydroelectric, Gas, or Any Other Public Utility -…
  10. 40-21-56 · Manufacturers and Sellers of Hydroelectric Power
  11. 40-21-60 · Express Companies - Generally
  12. 40-21-61 · Express Companies - Alternative Tax
  13. 40-21-62 · Report of Gross Receipts by Utility
  14. 40-21-63 · Receipts from Department
  15. 40-21-64 · Counties Not to Levy Privilege or License Taxes
  16. 40-21-80 · Definitions
  17. 40-21-81 · Legislative Intent
  18. 40-21-82 · Levy of Tax; Sourcing of Gross Sales or Gross Receipts from…
  19. 40-21-82.1 · Exemptions
  20. 40-21-83 · Exclusions. (Amended by Act 2026-595)
  21. 40-21-84 · Utility License Required
  22. 40-21-85 · Administration of Article and Collection of Tax
  23. 40-21-86 · Responsibilities of Utilities
  24. 40-21-87 · Disposition of Proceeds of Tax
  25. 40-21-88 · Liability of Retailer
  26. 40-21-100 · Definitions
  27. 40-21-101 · Legislative Intent
  28. 40-21-102 · Levy of Tax; Sourcing of Total Sales Price for Telegraph or…
  29. 40-21-103 · Exclusions. (Amended by Act 2026-595)
  30. 40-21-104 · Utilities to Register and Give Information
  31. 40-21-105 · Seller to Collect Tax; Regulations; Penalty
  32. 40-21-106 · Procedure for Collecting Tax
  33. 40-21-107 · Disposition of Proceeds of Tax
  34. 40-21-120 · Definitions
  35. 40-21-121 · Levy of Tax; Procedure for Collecting Tax
  36. 40-21-122 · Exclusions
  37. 40-21-123 · Dispositions of Proceeds of Tax
  38. 40-21-124 · License
  39. 40-21-125 · Liability of Provider
  40. 40-21-126 · Tax on Mobile Radio Communication Services
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