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AL HB321
Bill
Status
2/14/2012
Primary Sponsor
Mike Hill
Click for details
AI Summary
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Amends Section 40-9-27 of the Code of Alabama 1975 to clarify the sales tax exemption for vitamins, minerals, and dietary supplements.
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Changes the exemption requirement from requiring all listed actions (used, sold, furnished, dispensed, AND prescribed) to requiring only one action (used, sold, furnished, dispensed, OR prescribed) by qualified health care providers.
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Exempts vitamins, minerals, and dietary supplements from city, county, and state sales tax when provided by physicians, chiropractors, orthodontists, or podiatrists in their professional services.
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Specifies the exemption applies only to vitamins, minerals, and dietary supplements sold or dispensed by prescription by the listed professionals.
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Becomes effective immediately upon passage and approval by the Governor.
Legislative Description
Sales and use tax, vitamins, minerals, supplements sold or prescribed by physicians and other health care providers, exemption clarified, Sec. 40-9-27 am'd
Taxation
Last Action
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
2/14/2012