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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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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...
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13A-9-150
Section 13A-9-150 Public assistance fraud; penalties. (a) For the purposes of this section,
public assistance means money or property provided directly or indirectly to eligible persons
through programs of the federal government, the state, or any political subdivision thereof,
including any program administered by a public housing authority. (b) It shall be unlawful
for an individual or business entity to knowingly do any of the following: (1) Fail, by false
statement, misrepresentation, impersonation, or other fraudulent means, to disclose a material
fact used in making a determination as to the qualification of the person to receive public
assistance. (2) Fail to disclose a change in circumstances in order to obtain or continue
to receive any public assistance to which he or she is not entitled or in an amount larger
than that to which he or she is entitled. (3) Aid and abet another person in the commission
of the prohibitions enumerated in subdivisions (1) and (2). (4) Use,...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle decals;
determination of gross receipts; construction with other provisions. (a) Every taxpayer required
to purchase a business license under this chapter shall: (1) Purchase a business license for
each location at which it does business in the municipality, except as otherwise provided
by the municipality. (2) Except as provided in Section 11-51-193, with respect to taxpayers
subject to state licensing board oversight, be classified into one or more of the following
2002 North American Industrial Classification System ("NAICS") sectors and applicable
sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR NAICS TITLE
SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR LICENSE CALCULATION
111 Crop Production Agriculture, farming, nursery, fruit, growers Gross Receipts and/or Flat
Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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22-21-318
Section 22-21-318 Powers of authority. (a) In addition to all other powers granted elsewhere
in this article, and subject to the express provisions of its certificate of incorporation,
an authority shall have the following powers, together with all powers incidental thereto
or necessary to the discharge thereof in corporate form: (1) To have succession by its corporate
name for the duration of time, which may be in perpetuity, specified in its certificate of
incorporation or until dissolved as provided in Section 22-21-339; (2) To sue and be sued
in its own name in civil suits and actions, and to defend suits and actions against it, including
suits and actions ex delicto and ex contractu, subject, however, to the provisions of Chapter
93 of Title 11, which chapter is hereby made applicable to the authority; (3) To adopt and
make use of a corporate seal and to alter the same at pleasure; (4) To adopt, alter, amend
and repeal bylaws, regulations and rules, not inconsistent with the...
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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...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw County. (b) As used in this section, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county 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,...
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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...
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