HB661 Alabama 2010 Session

Summary

Primary Sponsor

Craig Ford

Independent

Session

Regular Session 2010

Title

Prescription drugs or personal property purchased pursuant to a prescription from a nonresident retailer, fee levied

Summary

HB661 would impose a $5 fee on prescription drugs or prescription-based personal property purchased from nonresident retailers and delivered to someone in Alabama, with collection and enforcement by the Alabama Department of Revenue.

What This Bill Does

If passed, the bill adds a $5 fee to each eligible prescription drug or personal property item bought from a nonresident retailer and delivered to an Alabama address. The fee would be collected and enforced under rules set by the Department of Revenue, in addition to existing taxes. The fee would take effect on the first day of the third month after passage and gubernatorial approval.

Who It Affects

• Alabama residents who buy prescription drugs or prescription-based personal property from nonresident retailers delivered to Alabama, who would pay the $5 fee per item.
• Nonresident retailers delivering such drugs or property to Alabama residents, who would be subject to the collection/enforcement process and must comply with Department of Revenue rules.

Key Provisions

• Imposes a five-dollar ($5) fee for each prescription drug or item of personal property purchased pursuant to a prescription from a nonresident retailer and delivered to a person in Alabama.
• The fee is in addition to all other taxes and will be collected and enforced under rules adopted by the Alabama Department of Revenue.
• Effective date: the first day of the third month after the bill is passed and approved by the Governor, or as otherwise made law.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Prescription Drugs