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Mobile Telecommunications Services Tax

  • Mobile Telecommunications Services Tax


Sections 40-21-120 through 40-21-126, Code of Alabama 1975.

Privilege tax on providing mobile telecommunication services in Alabama.

6% on monthly recurring access charges and all airtime charges.

Amount to be appropriated for use by the State Treasurer to pay at the respective maturities of the principal and interest due in the fiscal year on the outstanding bonds issued by the Alabama Revolving Loan Fund Authority.

One-third of the remaining proceeds, plus $1.5 million to the Education Trust Fund.

The residual balance thereof remaining to the State General Fund.