Code of Alabama
Article 1 - General Provisions.
Section 40-9-27 - Prescriptions for Vitamins and Supplements Exempt From Sales Taxes.

(a) Any vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed and prescribed by any physician licensed to practice medicine, chiropractor, orthodontist, and podiatrist in the performance of his professional services shall be exempt from any city, county and state sales tax. This exemption shall apply only to vitamins, minerals, and dietary supplements dispensed by prescription by the professionals listed in this subsection.
(b) The exemption provided for in subsection (a) shall be in addition to any and all exemptions from sales tax provided for in Article 1 of Chapter 23 of Title 40, Revenue and Taxation, as last amended.

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Structure Code of Alabama

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 9 - Exemptions From Taxation and Licenses.

Article 1 - General Provisions.

Section 40-9-1 - Persons and Property Generally.

Section 40-9-1.1 - Stringfellow Memorial Hospital.

Section 40-9-1.2 - Alabama Eye Bank.

Section 40-9-2 - Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties.

Section 40-9-3 - Peanuts and Pecans Stored in Licensed Warehouses.

Section 40-9-4 - Products or Materials Used in Textile Manufacture.

Section 40-9-5 - Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products.

Section 40-9-6 - Personal Property Stored for Shipment Outside of State.

Section 40-9-7 - Personal Property Held by Warehouseman for Distribution.

Section 40-9-8 - Artesian Wells Leased to Municipalities.

Section 40-9-9 - y.m.c.a.

Section 40-9-10 - y.w.c.a.

Section 40-9-11 - y.w.c.o.

Section 40-9-12 - The National Foundation's Alabama Field Offices, y.m.h.a., Seamen's Home of Mobile, Catholic Maritime Club of Mobile, inc., Salvation Army, inc., United Way Organizations, Etc.

Section 40-9-12.1 - United Appeal Fund Organizations and Supported Charities.

Section 40-9-13 - Volunteer Fire Departments, Alabama Society of d.a.r., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc.

Section 40-9-14 - Property Used for Public Purposes.

Section 40-9-14.1 - Certificates of Exemption to Governmental Entities, Contractors, etc., for Certain Tax Exempt Projects.

Section 40-9-14.2 - Airport Authorities.

Section 40-9-15 - Alabama State Fair and Exhibit Association.

Section 40-9-16 - Property of Corporation or Association Formed for Social or Literary Advancement and Used in Connection With College or University.

Section 40-9-17 - Property Owned and Used or Held by Colleges for Certain Purposes.

Section 40-9-18 - Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc.

Section 40-9-19 - Homesteads.

Section 40-9-19.1 - Governing Body of Municipality Authorized to Exempt Homesteads of Certain Residents From Ad Valorem Property Tax Increase Imposed for Public School Purposes.

Section 40-9-20 - Certain Homes Owned by Veterans or Their Widows.

Section 40-9-21 - Principal Residences and 160 Acres Adjacent Thereto of Permanently and Totally Disabled Persons or Persons 65 Years of Age or Older Having Net Annual Federally Taxable Income of $12,000 or Less.

Section 40-9-21.1 - Verification of Eligibility by Mail for Certain Persons.

Section 40-9-21.2 - Falsely Claiming Homestead Exemption.

Section 40-9-22 - Nuclear Fuel Assemblies.

Section 40-9-23 - Corporations Organized to Establish Regional Mental Health Programs and Facilities.

Section 40-9-24 - Property Tax Relief Fund.

Section 40-9-25 - George Lindsey Celebrity Benefit, inc., Alabama Special Olympics, inc., Etc.

Section 40-9-25.1 - Magic Moments.

Section 40-9-25.2 - Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways).

Section 40-9-25.3 - Rainbow Omega, Inc.

Section 40-9-25.4 - Farley L. Berman Foundation, Inc.

Section 40-9-25.5 - American Bowling Congress.

Section 40-9-25.6 - Christian Children Homes, Inc.

Section 40-9-25.7 - Franklin Memorial Clinic, Inc.

Section 40-9-25.8 - Birmingham Civil Rights Institute.

Section 40-9-25.9 - Bridge, Inc.

Section 40-9-25.10 - Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children's Home, Doda Parade, Lee County Humane Society, and Huntsville Emergency Medical Services.

Section 40-9-25.11 - Little Sisters of the Poor.

Section 40-9-25.12 - Service Guild of Birmingham, inc., Early Intervention Program.

Section 40-9-25.13 - Big Oak Ranch, Inc.

Section 40-9-25.14 - Barber Vintage Motorsports Museum.

Section 40-9-25.15 - Covington Baptist Association, Inc. - Christian Service Centers.

Section 40-9-25.16 - Food Banks.

Section 40-9-25.17 - Eagles' Wings, Inc.

Section 40-9-25.18 - Alabama Marine Corps League.

Section 40-9-25.19 - Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation.

Section 40-9-25.20 - Community Action Association of Alabama.

Section 40-9-25.21 - Lifesouth Community Blood Centers.

Section 40-9-25.22 - Southern Research Institute.

Section 40-9-26 - Presbyterian Apartments of Birmingham, inc., Presbyterian Homes of Decatur, inc., Shoals Presbyterian Apartments, inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc.

Section 40-9-26.1 - Birmingham Regional Paratransit Consortium, Inc.

Section 40-9-26.2 - Twg 2021 Birmingham Foundation.

Section 40-9-26.3 - Victims of Crime and Leniency, Incorporated.

Section 40-9-27 - Prescriptions for Vitamins and Supplements Exempt From Sales Taxes.

Section 40-9-27.1 - Insulin, Insulin Syringes, and Related Items Exempt.

Section 40-9-28 - Selma-Dallas County Historic Preservation Society and Valegrande Community Center.

Section 40-9-29 - Community Health Systems, Inc. and Walker Regional Medical Center.

Section 40-9-30 - Durable Medical Equipment; Exemptions From Certain Taxes.

Section 40-9-31 - Sales by Certain Schools or School Sponsored Organizations Exempted From Sales and Use Taxes.

Section 40-9-31.1 - Alabama School of Fine Arts Foundation, inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation.

Section 40-9-32 - Exemption of Shares in Corporations From Ad Valorem Tax.

Section 40-9-33 - Sales to a Contractor of Certain Personal Property to Be Incorporated Into Realty.

Section 40-9-34 - Hudson-Alpha Institute for Biotechnology.

Section 40-9-35 - Alabama Association of Rescue Squads.

Section 40-9-36 - Volunteer Fire Departments and Fire Protection Districts.

Section 40-9-37 - Military Death Benefits.

Section 40-9-38 - Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, County Volunteer Fire and Rescue Associations, Certain Volunteer Rescue Squads, and Certain Local Fire Districts.

Section 40-9-39 - Food Pantries in Talladega County Which Distribute Food for Charitable Purposes.

Section 40-9-39.1 - Sale of Certain Durable Medical Equipment, Prosthetics and Orthotics Devices, and Medical Supplies.

Section 40-9-39.2 - Birmingham Regional Paratransit Consortium, Inc. - Exemption From State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees.

Section 40-9-39.3 - Birmingham Holocaust Education Center.

Section 40-9-39.4 - Specified Community Foundation Entities.