Alabama Statutes
§ 40-9-27 — Prescriptions for Vitamins and Supplements Exempt from Sales Taxes
Alabama § 40-9-27
JurisdictionAlabama
Title 40Revenue and Taxation
Ch. 9Exemptions from Taxation and Licenses
Art. 1General Provisions
This text of Alabama § 40-9-27 (Prescriptions for Vitamins and Supplements Exempt from Sales Taxes) 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 § 40-9-27 (2026).
Text
(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.
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Legislative History
(Acts 1985, p. 960, No. 85-630.)
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 § 40-9-27, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/40-9-27.