House Bill 286 Alabama 2026 Session

Summary

Primary Sponsor

Danny Crawford Representative

Republican

Session

2026 Regular Session

Title

Taxation; Energy use in broadcast stations, exempt from utility gross receipts and utility service use tax

Description

Under existing law, a utility gross receipts tax is levied on utility services, and a utility service use tax is levied on the storage, use, or other consumption of electricity, domestic water, natural gas, telegraph, and telephone services in the state.

This bill would exclude the use or purchase of natural gas, electricity, telephone services, or other connectivity services for use or consumption in radio and television broadcast stations from the utility gross receipts tax and utility service use tax.

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Subjects

Taxation & Revenue