HB307 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Ron Johnson
Republican
Session: Regular Session 2012
Title: Insulin, insulin syringes, and related items to treat diabetes, exempt from state, county, and municipal sales and use tax, retroactive applications under certain conditions
Summary: HB307 provides a sales and use tax exemption for insulin, syringes, and related diabetes care items purchased with a prescription, with retroactive application under certain conditions.
What This Bill Does
It exempts insulin, syringes, and related items used to treat diabetes from state, county, and municipal sales and use taxes when bought with a valid prescription. It covers equipment, supplies, devices, chemical reagents, and other items used to treat diabetes or to test and monitor blood or urine. The exemption applies retroactively to open tax periods and to periods where tax assessments could be entered; refunds are not issued for periods before the act’s effective date. The act becomes law on the first day of the third month after it is passed and approved, and it adds to existing tax exemptions without repealing other laws that don’t conflict.

Who It Affects
People with diabetes or their caregivers who purchase insulin, syringes, and related items with a prescription, who would pay less in sales tax.
Retailers, pharmacies, and medical supply vendors that sell these items, and state/local tax authorities who administer taxes and must apply the exemption and retroactive rules.

Key Provisions
Exempts insulin, syringes, and related diabetes care items purchased with a valid prescription from state, county, and municipal sales and use taxes.
Includes equipment, supplies, devices, chemical reagents, and related items used to treat diabetes or to test/monitor blood or urine.
Applies retroactively to all open tax periods and periods where tax assessments could be entered; no refunds for periods before the effective date.
Effective date is the first day of the third month after passage and governor's approval; the act is supplemental and does not repeal non-conflicting laws.

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