Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
Section 810-6-1-.55 - Doctors, Medical
Universal Citation: AL Admin Code R 810-6-1-.55
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Medical doctors are the consumers of supplies, office furniture, office fixtures and special tools and equipment which they use in the practice of their profession. Sales of these items to doctors are taxable retail sales. § 40-23-1(10).
(2) Drugs as defined in Code of Ala. 1975, § 40-23-4.1(a), are exempt when sold to or by medical doctors. (Readopted through APA effective October 1, 1982.)
Author: Dan DeVaughn
Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
