Alabama Statutes
§ 40-26B-2 — Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions
Alabama § 40-26B-2
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 26BProviders of Medical Services Privilege Tax
Art. 1Pharmaceutical Services
This text of Alabama § 40-26B-2 (Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 40-26B-2 (2026).
Text
To provide further for the availability of indigent health care, the operation of the Medicaid Program and the maintenance and expansion of medical services thereunder, there is hereby levied and shall be collected as provided in this article a privilege tax on the business activities of every provider of pharmaceutical services to the citizens of Alabama, except for a pharmacy, or portion thereof, serving hospital inpatients or pharmacies owned or operated by the State of Alabama or an agency thereof. The privilege tax imposed by this article is in addition to all other taxes of any kind now imposed by law, and shall be at the rate of 10 cents for each prescription filled or refilled for a citizen of Alabama.
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Legislative History
(Acts 1991, No. 91-124, p. 148, §2; Act 2002-414, p. 1058, §1.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for ConversionCite This Page — Counsel Stack
Bluebook (online)
Alabama § 40-26B-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-26B-2.