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40-9-27
Section 40-9-27 Prescriptions for vitamins and supplements exempt from sales taxes. (a) Any
vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed and
prescribed by any physician licensed to practice medicine, chiropractor, orthodontist, and
podiatrist in the performance of his professional services shall be exempt from any city,
county and state sales tax. This exemption shall apply only to vitamins, minerals, and dietary
supplements dispensed by prescription by the professionals listed in this subsection. (b)
The exemption provided for in subsection (a) shall be in addition to any and all exemptions
from sales tax provided for in Article 1 of Chapter 23 of Title 40, Revenue and Taxation,
as last amended. (Acts 1985, p. 960, No. 85-630.)...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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9-15-82
Section 9-15-82 Article not to apply to certain transfers, reversions, sales, etc. (a) This
article shall not apply to the transfers of real property between departments, boards, bureaus,
commissions, institutions, corporations, or agencies of the state. These transfers may be
made by mutual agreements between the chief executive officers of the respective departments
with the approval of the Governor. This article shall not apply to the leasing or sale of
timber from unused lands under Section 9-15-1 et seq.; to the leasing or sale of timber from
school lands and swamp and overflowed lands under Section 9-15-30 et seq.; to the leasing
of oil, gas, and other minerals under Section 9-17-60 et seq.; real property sold by the Department
of Revenue under tax sales and redemptions; to the sale of property by the Alabama Historical
Commission under Section 41-9-249(7); to reversions made under Section 31-4-18; to the sale
or conveyance of real property by the Alabama Housing Finance...
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34-23-1
Section 34-23-1 Definitions. For the purpose of this chapter, the following words and phrases
shall have the following meanings: (1) ASSOCIATION. The Alabama Pharmacy Association. (2)
BIOLOGICAL PRODUCT. Has the same meaning as the term as defined in 42 U.S.C. ยง262. (3) BOARD
or STATE BOARD. The Alabama State Board of Pharmacy. (4) CHEMICAL. Any substance of a medicinal
nature, whether simple or compound, obtained through the process of the science and art of
chemistry, whether of organic or inorganic origin. (5) DISPENSE. To sell, distribute, administer,
leave with, give away, dispose of, deliver, or supply a drug or medicine to the ultimate user
or his or her agent. (6) DRUGS. All medicinal substances, preparations, and devices recognized
by the United States Pharmacopoeia and National Formulary, or any revision thereof, and all
substances and preparations intended for external and internal use in the cure, diagnosis,
mitigation, treatment, or prevention of disease in man or animal...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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40-23-4.1
Section 40-23-4.1 Certain drugs exempt. (a) The term "drugs" shall include any medicine
prescribed by physicians when the prescription is filled by a licensed pharmacist, or sold
to the patient by the physician, for human consumption or intake. (b) In addition to any and
all items exempt from gross sales tax, certain drugs, as defined in subsection (a) of this
section, shall be exempt from state gross sales taxes as defined in Section 40-23-2. (Acts
1981, No. 81-663, p. 1084.)...
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40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for
certain tax exempt projects. (a) For the purposes of this section, the term governmental entity
means the State of Alabama and its political subdivisions, including a county, a municipality,
an industrial or economic development board or authority, and any public water or sewer authority,
district, system, or board that otherwise is sales and use tax exempt. A governmental entity
shall also include an educational institution of any of the foregoing Alabama political subdivisions
including a public college or university, a county or city board of education, and the State
Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General...
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40-9-30
Section 40-9-30 Durable medical equipment; exemptions from certain taxes. (a) As used in this
section, the term "durable medical equipment" means equipment which can stand repeated
use, is used to serve a purpose for medical reasons, and is appropriate and suitable for use
in the home. (b) Oxygen or durable medical equipment dispensed under orders from a duly licensed
physician by a participating provider to a recipient of benefits under the Medicare program
shall be exempt from state and local sales and use taxes. (c) A provider who rents or leases
oxygen or durable medical equipment to a recipient of benefits under the Medicare or Medicaid
program under orders from a duly licensed physician shall be exempt from all state and local
rental and leasing taxes. (d) In addition to any other exemptions provided in subsection (b)
or (c), any items used for the treatment of illness or injury or to replace all or part of
a limb or internal body part purchased by or on behalf of an individual...
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28-7-18
Section 28-7-18 Sales by manufacturers; levy of tax. (a) No manufacturer shall sell any table
wine direct to any retailer or for consumption on the premises where sold, nor sell or deliver
any such table wine in other than original containers, nor shall any manufacturer maintain
or operate within this state any place or places, other than the place or places covered by
his or its license where table wine is sold or where orders therefor are taken. Provided,
further, that table wine that is manufactured in Alabama may be sold directly at retail by
the licensed manufacturer, for on-premise or off-premise consumption, only on the manufacturer's
premises and at one additional permitted off-site tasting room used to conduct tastings or
samplings and to sell at retail the manufacturer's table wine as provided in subdivision (4)
of subsection (h) of Section 28-3A-6. (b)(1) There is hereby levied and assessed, upon wine
manufactured in Alabama and sold by the manufacturer directly at retail on...
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34-23-70
Section 34-23-70 Management; display of permit and license; poisons; prescription requirements;
violations. (a) Every pharmacy when opened for business shall be under the personal supervision
of a duly licensed pharmacist who shall have personal supervision of not more than one pharmacy
at the same time. During temporary absences of the licensed pharmacist, not to exceed three
hours daily or more than one and one-half hours at any one time, nor more than one week for
temporary illness, the prescription department shall be closed, and no prescriptions are to
be filled. During the temporary absence of a pharmacist, a sign shall be placed on the prescription
counter in a prominent location easily seen by the public stating, "Prescription Department
Closed, No Pharmacist on Duty." (b) The permit issued to each pharmacist by the board
and the licensure certificates issued to the licensed pharmacist employed by each pharmacy
must be prominently and conspicuously displayed in the pharmacy....
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