HB321 Alabama 2012 Session

Summary

Primary Sponsor

Mike Hill

Republican

Co-Sponsor

Jack Williams

Session

Regular Session 2012

Title

Sales and use tax, vitamins, minerals, supplements sold or prescribed by physicians and other health care providers, exemption clarified, Sec. 40-9-27 am'd

Summary

This bill clarifies and expands the sales tax exemption for vitamins, minerals, and dietary supplements to cover items used, sold, furnished, dispensed, or prescribed by certain licensed health care providers.

What This Bill Does

It amends Section 40-9-27 to make the exemption apply when vitamins, minerals, and dietary supplements are used, sold, furnished, dispensed, or prescribed by physicians, chiropractors, orthodontists, and podiatrists in their professional services. The exemption also applies to items sold or dispensed by prescription by these providers and is in addition to other existing exemptions. The bill clarifies the scope of the exemption and notes that it is declaratory of existing law, with immediate effect after the Governor signs it.

Who It Affects

• Patients/consumers who purchase vitamins, minerals, or dietary supplements that are prescribed or dispensed by a physician, chiropractor, orthodontist, or podiatrist, as they would not pay state, county, or city sales tax on those items.
• Licensed health care providers (physicians, chiropractors, orthodontists, and podiatrists) who prescribe or dispense these items, since their prescriptions would trigger the tax exemption for the products.

Key Provisions

• Amends 40-9-27 to include physicians licensed to practice medicine, chiropractors, orthodontists, and podiatrists as providers whose vitamins, minerals, and dietary supplements are tax-exempt.
• Exemption applies to vitamins, minerals, and dietary supplements used, sold, furnished, dispensed, or prescribed by these professionals in their professional services; items sold or dispensed by prescription are exempt.
• Exemption is in addition to other exemptions found in Article 1 of Chapter 23 of Title 40.
• The act is declaratory of existing law and becomes effective immediately after gubernatorial 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