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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-21-126

Tax on Mobile Radio Communication Services

Official textalison.legislature.state.al.us

There is hereby levied a tax on mobile radio communication services as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, at the same rate as the tax levied in Section 40-21-121, effective February 1, 2002. The Department of Revenue shall exercise its rulemaking authority to ensure that the application of this tax complies with all applicable federal laws and regulations.

Last amended: Act 2001-1090, 4th Sp. Sess., p. 1120, §2.

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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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