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AL HB280
Bill
Status
4/3/2014
Primary Sponsor
Ronald Johnson
Click for details
AI Summary
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Exempts durable medical equipment, prosthetics, orthotics devices, and medical supplies from all state, county, and municipal sales, use, and rental taxes when sold, rented, or leased pursuant to a valid prescription and covered by Medicare, Medicaid, or a health benefit plan.
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Expands existing exemptions to include items used for treating illness or injury or replacing body parts, specifically including catheters, ostomy supplies, specialized wound care products, and medical oxygen with related equipment and supplies.
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Removes the requirement that providers be "participating" providers to qualify for rental and leasing tax exemptions on oxygen and durable medical equipment.
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Repeals Section 40-9-39.1, Code of Alabama 1975 (Act 2013-443), replacing it with the broader exemption framework established in this act.
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Effective date: August 1, 2014, following passage and approval by the Governor.
Legislative Description
Durable medical equipment, prosthetics and orthotics devices, medical supplies covered by and billed to Medicare, Medicaid, or a health benefit plan, exempt from state, county, and municipal sales, use and rental taxes, Sec. 40-9-30 am'd.; Sec. 40-9-39.1 repealed
Health
Last Action
Assigned Act No. 2014-453.
4/3/2014