HB88 Alabama 2010 Session

Under current state sales tax law, medicines prescribed by a physician and subsequently filled by a licensed pharmacist are exempt from sales taxation

Certain items which are more commonly recognized as "Over-the-Counter" medications, that are being purchased with increasing frequency by individuals for medically related uses often place a financial burden on their users. In order to grant tax relief for the rising cost of obtaining certain medically necessary products, this Act would provide further sales tax exemptions

In order to grant tax relief for the cost of obtaining certain medically necessary products, this Act would provide further sales tax exemptions by adding a new Section 40-23-4.4 to be entitled "Over-the-Counter medications exempt."