| SUBJECT: | ACT NO. 2001-1090, ALL PROVIDERS OF COMMERCIAL MOBILE RADIO SERVICES IN THE STATE OF ALABAMA |
On December 21, 2001, the Alabama Legislature passed Act No. 2001-1090 in order for the State of Alabama to be in compliance with the provisions of the federal Mobile Telecommunication Services Act of 2000. Act No. 2001-1090 amended several sections to include Section 40-21-121 (c), Code of Alabama 1975. This section states, "monthly charges for mobile telecommunications service provided to a customer and billed by or for the customer's home service provider are deemed to be provided at the customer's place of primary use." Therefore, such monthly charges are subject to the mobile communication services tax if the customer's place of primary use is located in this state. The provisions of this section that relates to compliance with the Mobile Telecommunications Sourcing Act shall be effective for customer bills issued on or after August 2, 2002.
If you have any questions concerning this notice, please contact this office.
Alabama Department of Revenue
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, AL 36132-7710
www.ador.state.al.us
(334) 242-1490