Vitamins, minerals, and dietary supplements are exempt from sales and use tax when dispensed by prescription by physicians licensed to practice medicine, chiropractors, orthodontists, or  podiatrists in the performance of their professional services.  (Section 40-9-27, Code of Ala. 1975).

Author: Patricia A. Estes

Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83, 40-9-27.

History: Effective October 8, 1985. Amended: Filed June 25, 1998; effective July 30, 1998.