HB88 Alabama 2010 Session

Summary

Primary Sponsor

H. Mac Gipson

Republican

Session

Regular Session 2010

Title

Over-the-counter medications, sales and use tax exemption, Sec. 40-23-4.4 added

Description

Under current state sales tax law, medicines prescribed by a physician and subsequently filled by a licensed pharmacist are exempt from sales taxation.

Certain items which are more commonly recognized as "Over-the-Counter" medications, that are being purchased with increasing frequency by individuals for medically related uses often place a financial burden on their users. In order to grant tax relief for the rising cost of obtaining certain medically necessary products, this Act would provide further sales tax exemptions.

Show more Show less

Subjects

Taxation