HB280 Alabama 2014 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Ron Johnson
Republican
Session: Regular Session 2014
Title: Durable medical equipment, prosthetics and orthotics devices, medical supplies covered by and billed to Medicare, Medicaid, or a health benefit plan, exempt from state, county, and municipal sales, use and rental taxes, Sec. 40-9-30 am'd.; Sec. 40-9-39.1 repealed
Summary: HB280 would exempt Medicare-defined durable medical equipment, prosthetics, orthotics, and related medical supplies from Alabama state and local sales, use, and rental taxes when sold or leased under a valid prescription and billed to Medicare, Medicaid, or a health benefit plan, and repeal a prior exemption law.
What This Bill Does
The bill expands tax exemptions to cover items like DME, oxygen equipment, prosthetic/orthotic devices, and various medical supplies when prescribed and billed to Medicare/Medicaid or a health plan. It applies to purchases, rentals, and leases of these items and removes state and local taxes from these transactions. It also repeals Section 40-9-39.1, with an effective date of August 1, 2014.

Who It Affects
Patients and beneficiaries enrolled in Medicare, Medicaid, or a health benefit plan who buy or rent these medical items under prescription
Durable medical equipment suppliers and providers who sell or rent these items to Medicare/Medicaid/health plan beneficiaries

Key Provisions
Exempts items defined under Medicare as durable medical equipment, prosthetics and orthotics, and medical supplies from state, county, and municipal sales, use, and rental taxes when sold, rented, or leased under a valid prescription and billed to Medicare, Medicaid, or a health benefit plan
Repeals Section 40-9-39.1 (Act 2013-443)
Lists the types of items covered, including DME, repair parts, disposable supplies, oxygen equipment and supplies, catheter-related items, ostomy bags, wound care products, prosthetic and orthotic devices, and similar items defined and covered under Medicare/Medicaid/health plans

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Health