Ex Parte State Dept. of Revenue

We granted the petition for writ of certiorari in this case to determine whether Act No. 88-542, Ala. Acts 1988 (codified at Ala. Code 1975, § 6-5-605), violates Art. 4, § 45, Constitution of Alabama. The codification of that provision reads as follows:

"§ 6-5-605. Application of terms 'utilities' and 'public utility.'

"For purposes of this article and for purposes of sections 40-8-1, 40-21-50, and 40-21-58, as amended, the terms 'utilities' and 'public utility,' as applied to telecommunications, 'telephone company,' and 'telephone business' mean the provisioning of local exchange services."

In…