AL HB286

Radio and television broadcast stations licensed by the FCC would be exempt from Alabama's utility gross receipts tax and utility service use tax on natural gas, electricity, telephone services, and other connectivity services

"Telephone services or other connective services" includes transmitters, transmission lines, antennas, monitoring equipment, studio equipment and facilities, computers, power supplies, generators, and converters

Amends Sections 40-21-83 and 40-21-103 of the Code of Alabama 1975 to add broadcast stations to the list of existing exemptions

Effective date: September 1, 2026

Introduced by Representative Crawford and referred to the Ways and Means Education Committee on January 20, 2026