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Utility Gross Receipts Tax

  • Utility Gross Receipts Tax

Authority

Sections 40-21-80 through 40-21-88, Code of Alabama 1975.

Privilege tax on every utility (electric, domestic water, natural gas, telegraph, and telephone) furnishing services in Alabama.

Tax on utilities furnishing electricity, domestic water, or natural gas:
If monthly gross sales or gross receipts

If monthly gross sales or gross receipts respecting a person are not more than $40,000, the tax is 4% of such gross sales or gross receipts.

If monthly gross sales or gross receipts respecting a person are over $40,000 but not over $60,000, the tax is $1,600 plus 3% of excess over $40,000. 

If monthly gross sales or gross receipts respecting a person are over $60,000, the tax is $2,200 plus 2% of excess over $60,000.  

Tax on utilities furnishing telegraph or telephone services: 6% on gross sales or gross receipts

 

$14,600,000 to Special Mental Health Trust Fund.
Remainder to Education Trust Fund.