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AL SB316
Bill
Status
4/26/2012
Primary Sponsor
Slade Blackwell
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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Exempts vitamins, minerals, and dietary supplements from city, county, and state sales tax when used, sold, furnished, dispensed, or prescribed by physicians, chiropractors, orthodontists, pharmacists, and podiatrists in their professional services.
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Limits the exemption to vitamins, minerals, and dietary supplements that are sold or dispensed by prescription by the listed licensed health care providers.
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The exemption applies in addition to all other sales tax exemptions under Article 1 of Chapter 23 of Title 40, Revenue and Taxation.
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Became effective immediately upon passage and approval by the Governor; passed the Senate on April 26, 2012 with a vote of 32-0.
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
Conference Committee on SB316 2012RS first Substitute Offered
5/16/2012