Alabama Statutes

§ 40-21-120 — Definitions

Alabama·Title 40 Revenue and Taxation·Ch. 21 Public Utilities·Art. 5 Cellular Radio Telecommunication Services Tax

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

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Legislative History

(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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