|
40-9-30
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 pursuant to a valid prescription and
covered by and billed to Medicare, Medicaid, or a health benefit plan shall be exempt from
state, county, and municipal sales, use and rental and leasing taxes, including, but not limited
to, any of the following: Durable medical equipment, including repair parts and the disposable
or single patient use supplies required for the use of the equipment;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-30.htm - 2K - Match Info - Similar pages
40-9-40
Section 40-9-40 (Effective October 1, 2014) Sale of certain durable medical equipment, prosthetics
and orthotics devices, and medical supplies. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER
IN THE 2013 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2014. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
In addition to any other exemptions provided by law, 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 pursuant to a valid prescription and covered by and billed to a
third party payer shall be exempt from state, county, and municipal sales and use taxes, including,
but not limited to, any of the following: Durable medical equipment, including repair parts
and the disposable or single patient use supplies required for the use of the equipment; medical
oxygen and related equipment and supplies; prosthetic and orthotic devices; and medical supplies,
as defined and covered under the Medicare...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-40.htm - 1K - Match Info - Similar pages
13A-9-150
improperly charted, coded, or billed for any medical or health care service, common practices,
including but not limited to, repayment, even years later, may use as a defense to, or ground
for dismissal of, a prosecution under this section. (i) The introduction into evidence of
a paid state warrant to the order of the defendant is prima facie evidence that the defendant
did receive public assistance from the state. (j) The introduction into evidence of a transaction
history generated by a personal identification number (PIN) establishing a purchase
or withdrawal by electronic benefit transfer is prima facie evidence that the identified recipient
received public assistance from the state. (k)(1) If an original record is admissible in any
case or proceeding in a court in the state, a certified copy of the record in the custody
of any federal or state agency relating to an investigation of public assistance fraud under
this section shall be admissible when certified and affirmed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-9-150.htm - 12K - Match Info - Similar pages
45-9-243.40
user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this section. (6) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (7) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (8) EXEMPT ORGANIZATION. Any organization exempt...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
11-51-90.2
Gross Receipts and/or Flat Rate 443 Electronics and Appliance Stores Electronic and appliance
store, household, radio, television, computer Gross Receipts and/or Flat Rate 444 Building
Material and Gardening Equipment Dealers Building materials, hardware, paint, home center,
wallpaper Gross Receipts and/or Flat Rate 445 Food and Beverage Stores Food and beverage stores,
grocery, convenience, markets, liquor, beer Gross Receipts and/or Flat Rate Where Not State
Regulated 446 Health and Personal Care Stores Health and personal care stores,
drug, cosmetic, optical, health food Gross Receipts and/or Flat Rate 447 Gasoline Stations
Gasoline stations, filling stations Gross Receipts and/or Flat Rate Based on No. of Dispensers
448 Clothing and Accessories Stores Clothing stores, men's, women's, children, infants, shoe,
jewelry, luggage Gross Receipts and/or Flat Rate 451 Sporting Goods, Hobby, Book, Music Sporting
goods stores, hobby, toy, fish, gun, music, books Gross Receipts and/or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.2.htm - 26K - Match Info - Similar pages
45-4-244.20
or corporation (including the State of Alabama and its Alcoholic Beverage Control Board in
the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within Bibb County in the business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidence of debt or stocks,
nor sales of materials and supplies to any person for use in fulfilling a contract for the
painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over
50 tons burden), an amount equal to one percent of the gross proceeds of sales of the business
except when a different amount is expressly provided herein....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
22-21-318
properties and assets to such persons, firms, partnerships, associations or corporations and
on such terms as the board deems to be appropriate, to charge and collect rent or other fees
or charges therefor and to terminate any such lease or other agreement upon the failure of
the lessee or other party thereto to comply with any of its obligations thereunder; (7) To
receive, acquire, take and hold (whether by purchase, gift, transfer, foreclosure, lease,
devise, option or otherwise) real and personal property of every description, or any
interest therein, and to manage, improve and dispose of the same by any form of legal conveyance
or transfer; provided however, that the authority shall not, without the prior approval of
the governing body of each authorizing subdivision, have the power to dispose of (i) substantially
all its assets, or (ii) any health care facilities the disposition of which would materially
and significantly reduce or impair the level of hospital or health care...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-318.htm - 12K - Match Info - Similar pages
34-14C-5
Section 34-14C-5 Exemptions. The licensure requirements of this chapter do not apply to the
following entities or practitioners: (1) Home health agencies certified by the State of Alabama
to participate in the Medicare and Medicaid programs. (2) Hospital based home medical equipment
services, whether or not the services are provided through a separate corporation or other
business entity. (3) Health care practitioners legally eligible to order or prescribe home
medical equipment, or who use home medical equipment to treat patients in locations other
than the patient's residence, including, but not limited to, physicians, nurses, physical
therapists, respiratory therapists, speech therapists, occupational therapists, optometrists,
chiropractors, and podiatrists, except for those practitioners, other than a licensed physician
practicing medicine, who provide home medical equipment services in a patient's residence.
Nothing in this chapter shall be construed as prohibiting or restricting...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-14C-5.htm - 2K - Match Info - Similar pages
45-12-241
commission may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the additional privilege license tax imposed
pursuant to this section shall not apply to any person, firm, or corporation engaged in the
business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any
automobile, vehicle, truck, truck trailer, semi-trailer, house trailer, or farm machinery.
(2) The gross receipts of any business and the gross proceeds of all sales which are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) The tax authorized to be levied by the county commission pursuant to this section
shall be collected by the Department of Revenue or otherwise as provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.htm - 6K - Match Info - Similar pages
40-26B-21
Section 40-26B-21 Privilege assessment on nursing facilities. To provide further for the availability
of indigent health care, the operation of the Medicaid program, and the maintenance and expansion
of medical services: (a) There is levied and shall be collected a privilege assessment on
the business activities of every nursing facility in the State of Alabama. The privilege assessment
imposed is in addition to all other taxes and assessments, and shall be at the annual rate
of one thousand eight hundred ninety-nine dollars and ninety-six cents ($1,899.96) for each
bed in the nursing facility. Beginning September 1, 2020, the privilege assessment shall be
increased from one thousand eight hundred ninety-nine dollars and ninety-six cents ($1,899.96)
for each bed in the nursing facility, by an addition to the privilege assessment equal to
three hundred twenty-seven dollars and forty-eight cents ($327.48) per annum. The addition
to the privilege assessment shall be paid in equal monthly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-21.htm - 9K - Match Info - Similar pages
|