Ala. Code § 40-21-125
Current with legislation from 2024 effective through May 17, 2024.
Any law to the contrary notwithstanding, any cellular telecommunication services provider, who accepts in good faith from a purchaser a cellular telecommunication services tax exemption form provided or approved for use by the Department of Revenue, shall not subsequently be liable to the Department of Revenue or others for the cellular telecommunication services tax on sales to that purchaser.
Ala. Code § 40-21-125 (1975)