Current through Register Vol. 42, No. 10, July 31, 2024
Section 560-X-1-.19 - Sales Tax On Medicaid Paid Items(1) State and municipal gross sales taxes within Alabama are not to be included in charges for Medicaid covered services, medical supplies and equipment.(2) Alabama law exempts from any state gross sales taxes all medicines 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.Ala. Admin. Code r. 560-X-1-.19
Rule effective October 1, 1982.Author:
Statutory Authority:Code of Ala. 1975, § 40-23-4.1.