HB616 Alabama 2011 Session

Summary

Primary Sponsor

Jim Barton

Republican

Session

Regular Session 2011

Title

Medical tax exemptions, durable medical equipment and medical supplies, 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and use tax, prescription drug exemption from state gross sales tax continued, Sec. 40-9-30.1 added; Sec. 40-23-4.1 repealed

Description

Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities and products are exempted from state, county, or local sales and use taxes.

Also under existing law, the sale of prescription drugs is exempt from state gross sales taxes.

This bill would continue the exemption of the sale of prescription drugs, and would exempt durable medical equipment and medical supplies purchased pursuant to a valid prescription from any state, county, and municipal sales and use taxes.

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Subjects

Taxation