AL SB309

Exempts the sale of insulin, insulin syringes, and related diabetes treatment items purchased with a valid prescription from state, county, and municipal sales and use taxes.

Covers equipment, supplies, devices, chemical reagents, and any items used by diabetics to treat diabetes or to test and monitor blood or urine.

Applies retroactively to all open tax periods and periods where preliminary or final tax assessments could be entered under Alabama Code Section 40-2A-7.

Prohibits refunds for tax periods prior to the effective date of the act.

Becomes effective on the first day of the third month following passage and approval by the Governor.