There Is a Newer Version
of
the Code of Alabama
2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 21 — PUBLIC UTILITIES.
Section 40-21-125 Liability of provider.
Section 40-21-125
Liability of provider.
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.
(Act 99-399, p. 663, §2.)
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