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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-9-27

Prescriptions for Vitamins and Supplements Exempt from Sales Taxes

Official textalison.legislature.state.al.us

# (a)

Any vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed and prescribed by any physician licensed to practice medicine, chiropractor, orthodontist, and podiatrist in the performance of his professional services shall be exempt from any city, county and state sales tax. This exemption shall apply only to vitamins, minerals, and dietary supplements dispensed by prescription by the professionals listed in this subsection.

# (b)

The exemption provided for in subsection (a) shall be in addition to any and all exemptions from sales tax provided for in Article 1 of Chapter 23 of Title 40, Revenue and Taxation, as last amended.

Last amended: Acts 1985, p. 960, No. 85-630.

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In this chapter (40 sections)
  1. 40-9-25.9 · Bridge, Inc
  2. 40-9-25.10 · Anniston Fellowship House, Wings of Life, Jacksonville…
  3. 40-9-25.11 · Little Sisters of the Poor
  4. 40-9-25.12 · Service Guild of Birmingham, Inc., Early Intervention…
  5. 40-9-25.13 · Big Oak Ranch, Inc
  6. 40-9-25.14 · Barber Vintage Motorsports Museum
  7. 40-9-25.15 · Covington Baptist Association, Inc. - Christian Service…
  8. 40-9-25.16 · Food Banks
  9. 40-9-25.17 · Eagles’ Wings, Inc
  10. 40-9-25.18 · Alabama Marine Corps League
  11. 40-9-25.19 · Lurleen B. Wallace Community College Foundation and…
  12. 40-9-25.20 · Community Action Association of Alabama
  13. 40-9-25.21 · Lifesouth Community Blood Centers
  14. 40-9-25.22 · Southern Research Institute
  15. 40-9-25.23 · Most Worshipful Prince Hall Grand Lodge Free and Accepted…
  16. 40-9-25.24 · Section 40-9-25.24
  17. 40-9-26 · Presbyterian Apartments of Birmingham, Inc., Presbyterian…
  18. 40-9-26.1 · Birmingham Regional Paratransit Consortium, Inc
  19. 40-9-26.2 · Twg 2021 Birmingham Foundation
  20. 40-9-26.3 · Victims of Crime and Leniency, Incorporated
  21. 40-9-27 · Prescriptions for Vitamins and Supplements Exempt from Sales…
  22. 40-9-27.1 · Insulin, Insulin Syringes, and Related Items Exempt
  23. 40-9-28 · Selma-Dallas County Historic Preservation Society and…
  24. 40-9-29 · Community Health Systems, Inc. and Walker Regional Medical…
  25. 40-9-30 · Durable Medical Equipment; Exemptions from Certain Taxes
  26. 40-9-31 · Sales by Certain Schools or School Sponsored Organizations…
  27. 40-9-31.1 · Alabama School of Fine Arts Foundation, Inc.; Alabama High…
  28. 40-9-32 · Exemption of Shares in Corporations from Ad Valorem Tax
  29. 40-9-33 · Sales to a Contractor of Certain Personal Property to Be…
  30. 40-9-34 · Hudson-Alpha Institute for Biotechnology
  31. 40-9-35 · Alabama Association of Rescue Squads
  32. 40-9-36 · Volunteer Fire Departments and Fire Protection Districts
  33. 40-9-37 · Military Death Benefits
  34. 40-9-38 · Alabama Association of Volunteer Fire Departments, Alabama…
  35. 40-9-39 · Food Pantries in Talladega County Which Distribute Food for…
  36. 40-9-39.1 · Sale of Certain Durable Medical Equipment, Prosthetics and…
  37. 40-9-39.2 · Birmingham Regional Paratransit Consortium, Inc. -…
  38. 40-9-39.3 · Birmingham Holocaust Education Center
  39. 40-9-39.4 · Specified Community Foundation Entities. (Repealed by Act…
  40. 40-9-39.41 · Section 40-9-39.41
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