- (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.
Statutory Authority: Code of Ala. 1975, §40-23-4.1.
History: Rule effective October 1, 1982.