Exempts energy use in broadcast stations from utility gross receipts and utility service use tax.

This bill amends the Alabama Transaction Tax Act of 1992 to 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. The changes apply to services used in transmitters, transmission lines, antennas, studio equipment, and studio facilities for broadcast stations. The bill becomes effective on September 1, 2026.

Exempts energy use in broadcast stations from utility gross receipts and utility service use tax.

This bill amends the Alabama Transaction Tax Act of 1992 to 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. The changes apply to services used in transmitters, transmission lines, antennas, studio equipment, and studio facilities for broadcast stations. The bill becomes effective on September 1, 2026.