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2020 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 1 - Sales Tax.
Division 1 - General Provisions.
Section 40-23-4.1 - Certain Drugs Exempt.
Universal Citation: AL Code § 40-23-4.1 (2020)
Section 40-23-4.1
Certain drugs exempt.
(a) The term "drugs" shall include any medicine prescribed by physicians when the prescription is filled by a licensed pharmacist, or sold to the patient by the physician, for human consumption or intake.
(b) In addition to any and all items exempt from gross sales tax, certain drugs, as defined in subsection (a) of this section, shall be exempt from state gross sales taxes as defined in Section 40-23-2.
(Acts 1981, No. 81-663, p. 1084.)
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