SB316 Alabama 2012 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Mark Slade Blackwell
Republican
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: SB316 clarifies and reaffirms the sales tax exemption for vitamins, minerals, and dietary supplements when provided by certain licensed health professionals, effective immediately.
What This Bill Does
It amends Alabama law to specify that vitamins, minerals, and dietary supplements are exempt from city, county, and state sales tax when they are used, sold, furnished, dispensed, or prescribed by listed health professionals in the course of their services. The exemption applies only to items sold or dispensed by prescription by these professionals. It states that this exemption is in addition to other tax exemptions and that the act is declaratory of existing law. The measure becomes effective immediately after the governor signs it into law.

Who It Affects
Patients who obtain vitamins, minerals, or dietary supplements from these professionals (especially via prescription) would not pay sales tax on those items.
Licensed health professionals (physicians, chiropractors, orthodontists, pharmacists, and podiatrists) who prescribe or dispense these items would be operating under the clarified exemption as part of their professional services.

Key Provisions
Amends Section 40-9-27 to specify the exemption applies to vitamins, minerals, and dietary supplements used, sold, furnished, dispensed, or prescribed by physicians, chiropractors, orthodontists, pharmacists, and podiatrists in the performance of their professional services.
Exemption covers vitamins, minerals, and dietary supplements from city, county, and state sales tax.
Exemption applies only to items sold or dispensed by prescription by the listed professionals.
Exemption is in addition to any other exemptions in law.
Act is declaratory of existing law.
Effective immediately following the governor's approval.

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

Bill Actions

Conference Committee on SB316 2012RS first Substitute Offered

Blackwell motion to Concur In and Adopt adopted Roll Call 1562

Conference Report

Conference Committee Appointed

Williams (J) motion to Accede adopted Roll Call 1570 House appoints Williams (J), Johnson (R) and Beech

Conference Committee Requested

Marsh motion to Non Concur and Appoint Conference Committee adopted Roll Call 1447 P&PO appoints Whatley, Keahey and Blackwell

Concurrence Requested

Motion to Read a Third Time and Pass adopted Roll Call 1553

Motion to Adopt adopted Roll Call 1552

Johnson (R) Amendment Offered

Williams (J) motion to Table adopted Roll Call 1551

Ways and Means Education Amendment Offered

Third Reading Passed

Read for the second time and placed on the calendar 1 amendment

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

Engrossed

Motion to Read a Third Time and Pass adopted Roll Call 797

Beasley motion to Adopt adopted Roll Call 796

Beasley Amendment Offered

Third Reading Passed

Read for the second time and placed on the calendar

Read for the first time and referred to the Senate committee on Finance and Taxation Education

Bill Text

Download Engrossed PDF

Votes

Yes 32

Absent 3

Yes 32

Absent 3

Yes 56

No 14

Abstained 2

Absent 33

Yes 76

Abstained 1

Absent 28

Yes 53

Abstained 6

Absent 46

Yes 96

No 1

Absent 8

Yes 25

Absent 10

Yes 22

Abstained 9

Absent 4

Documents

Bill Text (Engrossed) SB316 Alabama 2012 Session - Engrossed

Bill Text (Introduced) SB316 Alabama 2012 Session - Introduced

Source: Alabama Legislature