Drugs as defined in Section
Code of Ala. 1975, are exempt from sales and use
(2) The exemption referenced
in Section (1) above applies to drugs purchased by hospitals, infirmaries,
sanitariums, nursing homes, medical clinics, and physicians for use or
consumption in rendering medical services to patients, as well as to drugs sold
outright to patients by pharmacies on a doctor's prescription.
(3) Sales of drugs which meet the definition
contained in Section
Code of Ala. 1975, are exempt regardless of whether
they are diagnostic in nature or they are used in preventing, treating, or
as aspirin, vitamins, and shampoo that do not ordinarily require a physician's
prescription are exempt from sales or use tax when prescribed by a physician
and the prescription is filled dispensed by a licensed pharmacist, are exempt
Author: Dan DeVaughn
Ala. Admin. Code r.
Adopted August 15, 1974.
Amended: August 10, 1982. Filed September 28, 1982. Amended: effective January
Code of Ala.