Alabama Statutes
§ 40-21-125 — Liability of Provider
Alabama § 40-21-125
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 21Public Utilities
Art. 5Cellular Radio Telecommunication Services Tax
This text of Alabama § 40-21-125 (Liability of Provider) 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 § 40-21-125 (2026).
Text
Any law to the contrary notwithstanding, any cellular telecommunication services provider, who accepts in good faith from a purchaser a cellular telecommunication services tax exemption form provided or approved for use by the Department of Revenue, shall not subsequently be liable to the Department of Revenue or others for the cellular telecommunication services tax on sales to that purchaser.
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Legislative History
(Act 99-399, p. 663, §2.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-21-125, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-21-125.