Taxes that must now be filed electronically are State Sales, Use, Rental, or Leasing, Lodgings, Utility Gross Receipts, Utility Service Use, Mobile Telecommunications Service, Contractor’s Gross Receipts, Pharmaceutical Providers, Alabama Nursing Home Privilege and State Administered Local Sales, Use, Rental, or leasing and Lodgings Taxes. Taxpayers are expected to use an electronic filing system available over the Internet. As an alternative, taxpayers can use the department’s Telephone Voice Response system. A waiver may be obtained from the Tax Commissioner to file in another way in special circumstances only. (Reg. 810-1-6-.12, September 22, 2003.)