Alabama HB531 exempts certain contractors from utility gross receipts tax, utility service use tax, and sales and use tax on natural gas and.

Alabama HB531 amends the Code of Alabama to exempt the purchase or use of natural gas or liquefied petroleum gas by certain contractors for public highway, road, or bridge construction from utility gross receipts and utility service use taxes. It also exempts these contractors from state sales and use taxes on natural gas and liquefied petroleum gas. The exemption applies only to contractors licensed by the State Licensing Board for General Contractors or subcontractors working under the same contract, for use pursuant to a written contract for and on behalf of a governmental entity.

Alabama HB531 exempts certain contractors from utility gross receipts tax, utility service use tax, and sales and use tax on natural gas and.

Alabama HB531 amends the Code of Alabama to exempt the purchase or use of natural gas or liquefied petroleum gas by certain contractors for public highway, road, or bridge construction from utility gross receipts and utility service use taxes. It also exempts these contractors from state sales and use taxes on natural gas and liquefied petroleum gas. The exemption applies only to contractors licensed by the State Licensing Board for General Contractors or subcontractors working under the same contract, for use pursuant to a written contract for and on behalf of a governmental entity.