Alabama § 40-9-27 Prescriptions for Vitamins and Supplements Exempt from Sales Taxes

Alabama Statutes

§ 40-9-27 — Prescriptions for Vitamins and Supplements Exempt from Sales Taxes

Alabama·Title 40 Revenue and Taxation·Ch. 9 Exemptions from Taxation and Licenses·Art. 1 General Provisions

(a)Any vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed and prescribed by any physician licensed to practice medicine, chiropractor, orthodontist, and podiatrist in the performance of his professional services shall be exempt from any city, county and state sales tax. This exemption shall apply only to vitamins, minerals, and dietary supplements dispensed by prescription by the professionals listed in this subsection.

(b)The exemption provided for in subsection (a) shall be in addition to any and all exemptions from sales tax provided for in Article 1 of Chapter 23 of Title 40, Revenue and Taxation, as last amended.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Any vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed and prescribed by any physician licensed to practice medicine, chiropractor, orthodontist, and podiatrist in the performance of his professional services shall be exempt from any city, county and state sales tax. This exemption shall apply only to vitamins, minerals, and dietary supplements dispensed by prescription by the professionals listed in this subsection.
(b) The exemption provided for in subsection (a) shall be in addition to any and all exemptions from sales tax provided for in Article 1 of Chapter 23 of Title 40, Revenue and Taxation, as last amended.

Alabama § 40-9-27 (Prescriptions for Vitamins and Supplements Exempt from Sales Taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.