HB419 Alabama 2011 Session

Summary

Primary Sponsor

Randy WoodRepresentative

Republican

Session

Regular Session 2011

Title

Insulin, insulin syringes, and related items to treat diabetes, exempt from state, county, and municipal sales and use tax, prescription drug exemption from state gross sales tax continued, Sec. 40-9-30.1 added; Sec. 40-23-4.1 repealed

Summary

HB419 would exempt insulin, insulin syringes, and related diabetes supplies from state, county, and municipal sales and use taxes and continue the prescription drug exemption.

What This Bill Does

Adds a new exemption (Section 40-9-30.1) to exempt prescription medicines from state gross sales taxes, and extends that exemption to insulin, syringes, and related diabetes supplies purchased with a valid prescription. Repeals Section 40-23-4.1 because it is duplicative. Provides retroactive application to open tax periods and to periods where tax assessments could be made, but no refunds will be issued for periods before the act becomes law. Effective date: the first day of the third month after the act is passed and signed into law.

Who It Affects

• Individuals with diabetes who purchase insulin, syringes, and related supplies pursuant to a valid prescription.
• Pharmacists, physicians, and retailers who dispense or sell prescribed diabetes medicines and supplies.

Key Provisions

• Adds Section 40-9-30.1 to exempt prescription medicines from state gross sales taxes.
• Exempts insulin, insulin syringes, and related equipment, supplies, devices, chemical reagents, and any related items used to treat diabetes from state, county, and municipal sales and use taxes when purchased with a valid prescription.
• Repeals Section 40-23-4.1 as duplicative.
• Provides retroactive application to open tax periods and periods with potential assessments; no refunds for periods prior to the effective date.
• Effective date: first day of the third month after passage/approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation