Alabama § 40-21-122 Exclusions

Alabama Statutes

§ 40-21-122 — Exclusions

Alabama § 40-21-122

Title 40Revenue and Taxation

Ch. 21Public Utilities

Art. 5Cellular Radio Telecommunication Services Tax

This text of Alabama § 40-21-122 (Exclusions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-21-122 (2026).

Text

There are hereby specifically excluded from the gross receipts or gross sales of a cellular provider, upon which the tax herein levied is calculated, all portions thereof derived from the following:

(1)The furnishings of cellular services which the State of Alabama is prohibited from taxing under the Constitution or laws of the United States of America or the Constitution of Alabama of 1901;

(2)The furnishing of cellular services which are otherwise taxed under the provisions of Sections 40-23-1 through 40-23-36;

(3)Wholesale sales; and

(4)The furnishing of cellular telecommunications service through the use of a prepaid telephone calling card, a prepaid authorization number, or both.

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There are hereby specifically excluded from the gross receipts or gross sales of a cellular provider, upon which the tax herein levied is calculated, all portions thereof derived from the following:
(1) The furnishings of cellular services which the State of Alabama is prohibited from taxing under the Constitution or laws of the United States of America or the Constitution of Alabama of 1901;
(2) The furnishing of cellular services which are otherwise taxed under the provisions of Sections 40-23-1 through 40-23-36;
(3) Wholesale sales; and
(4) The furnishing of cellular telecommunications service through the use of a prepaid telephone calling card, a prepaid authorization number, or both.