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2024 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 21 - Public Utilities.
Article 3 - Utility Gross Receipts Tax.
Section 40-21-88 - Liability of Retailer.
Universal Citation:
AL Code § 40-21-88 (2024)
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Section 40-21-88
Liability of Retailer.
Any law to the contrary notwithstanding, any retailer, who relies in good faith on any state utility gross receipts tax exemption number that has been authorized by the Department of Revenue and the exemption claim has been made on a form provided or approved for use by the Department of Revenue, when a state tax exemption number holder violates the tax exempt privileges or uses the number illegally, shall not be liable to the Department of Revenue or others for the utility gross receipts tax on sales to the purchaser.
(Act 99-399, p. 663, §2.)
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