Section 40-21-102

(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, an excise tax on the storage, use, or other consumption of electricity, domestic water, and natural gas in the State of Alabama. The amount of said tax shall be determined by the application of rates against the sales price of such services in the State of Alabama. The tax shall be computed monthly in accordance with the following table:
If the total sales price of the utility services furnished by a utility and stored, used or otherwise consumed by a person in one month is: The tax with respect to said utility service is:
Not over $40,000.00 4% of said sales price
Over $40,000.00 but not over $60,000.00 $1,600.00 plus 3% of excess over $40,000.00
Over $60,000.00 $2,200.00 plus 2% of excess over $60,000.00

(b) There is hereby levied an excise tax on the storage, use, or other consumption of telegraph services or telephone services in the State of Alabama. The amount of said tax shall be determined by the application of rates against the sales price of such services in the State of Alabama. The amount of said tax shall be computed monthly, in accordance with the following table:
If the total sales price of the utility services furnished by a utility and stored, used or otherwise consumed by a person in one month is: The tax with respect to said utility service is:
Not over $60,000.00 6.7% of said sales price
Over $60,000.00 $4,020.00 plus 3.7% of excess over $60,000.00

(c) Every person storing, using, or otherwise consuming utility services in the State of Alabama shall be liable for the tax imposed herein. Such liability shall not be extinguished until the tax has been paid to the State of Alabama.

(Acts 1969, Ex. Sess., No. 37, p. 88, §4; Acts 1971, 1st Ex. Sess., No. 99, p. 173; Acts 1992, No. 92-623, p. 1466, §9; Act 2001-1090, 4th Sp. Sess., p. 1120, §1.)