Ala. Admin. Code r. 810-6-3-.72.05

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

Section 810-6-3-.72.05 - Vitamins, Minerals, And Dietary Supplements

Vitamins, minerals, and dietary supplements are exempt from sales and use tax when dispensed by prescription by physicians licensed to practice medicine, chiropractors, orthodontists, or podiatrists in the performance of their professional services. (Section 40-9-27, Code of Ala. 1975).

Author: Patricia A. Estes

Ala. Admin. Code r. 810-6-3-.72.05

Effective October 8, 1985. Amended: Filed June 25, 1998; effective July 30, 1998.

Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83, 40-9-27.