SB309 Alabama 2012 Session

Summary

Primary Sponsor

Gerald O. Dial

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

SB309 would exempt insulin, insulin syringes, and related diabetes-treatment items purchased with a prescription from state, county, and municipal sales and use taxes, with retroactive effect.

What This Bill Does

It adds a tax exemption for insulin, insulin syringes, and related diabetes supplies bought under a valid prescription. The exemption also covers equipment, supplies, devices, chemical reagents, and items used to test or monitor blood or urine. The exemption would apply retroactively to open tax periods and other periods where tax assessments could be made, but refunds would not be issued for periods before the act's effective date. The act would take effect on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• People with diabetes who purchase insulin, syringes, and related testing/monitoring supplies with a prescription will not pay state, county, or municipal sales taxes on those items.
• Retailers and pharmacies that sell these items will apply the exemption at the point of sale and adjust tax collection; local governments may see changes in tax revenue from these exemptions.

Key Provisions

• Exempts from state, county, and municipal sales and use taxes the sale of insulin, insulin syringes, and related items purchased with a valid prescription.
• Expands the exemption to include equipment, supplies, devices, chemical reagents, and items used to treat diabetes or to test/monitor blood or urine.
• Provides retroactive application to open tax periods and periods where tax assessments could be entered; refunds for periods prior to the effective date are not allowed.
• Effective date is the first day of the third month after passage and Governor approval.
• Provisions are supplemental and shall not repeal any law not in direct conflict with this act.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation