Ala. Admin. Code r. 810-6-3-.47.01

Current through Register Vol. 42, No. 12, September 30, 2024

Section 810-6-3-.47.01 - Prescription Drugs

(1) Drugs as defined in Section 40-23-4.1(a), Code of Ala. 1975, are exempt from sales and use tax.

(2) The exemption referenced in Section (1) above applies to drugs purchased by hospitals, infirmaries, sanitariums, nursing homes, medical clinics, and physicians for use or consumption in rendering medical services to patients, as well as to drugs sold outright to patients by pharmacies on a doctor's prescription.

(3) Sales of drugs which meet the definition contained in Section 40-23-4.1(a), Code of Ala. 1975, are exempt regardless of whether they are diagnostic in nature or they are used in preventing, treating, or mitigating diseases.

(4) Items such as aspirin, vitamins, and shampoo that do not ordinarily require a physician's prescription are exempt from sales or use tax when prescribed by a physician and the prescription is filled dispensed by a licensed pharmacist, are exempt from tax.

Author: Dan DeVaughn

Ala. Admin. Code r. 810-6-3-.47.01

Adopted August 15, 1974. Amended: August 10, 1982. Filed September 28, 1982. Amended: effective January 29, 1990.

Statutory Authority:Code of Ala. 1975, §§ 40-23-4.1, 40-23-31, 40-23-83.