National Weather Service - Alabama 911 Service Charge and Utility Service Use Tax
B-300737
Published: Jun 27, 2003. Publicly Released: Jun 27, 2003.
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Highlights
The federal government is constitutionally immune from paying the Alabama 911 Service Charge and the Alabama Utility Service Use Tax because they are both vendee taxes, the legal burdens of which fall directly on the federal government as a user of telephone services.