Court of Civil Appeals of Alabama February 26, 1993, 2910548 (State Department of Revenue v. Mobile Gas Service Corp.)

YATES, Judge.

This tax case presents the question of whether collection fees and reconnect fees that Mobile Gas Service Corporation (Mobile Gas) charges its customers are subject to the utility gross receipts tax levied pursuant to §§ 40-21-80 through -87, Ala. Code 1975. We affirm the trial court’s finding that these fees are not subject to the tax.