ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.55. Doctors, Medical.
(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. (Section 40-23-1(a)(10))
(2) Drugs as defined in Section 40-23-4.1(a), Code of Alabama 1975,
are exempt when sold to or by medical doctors. (Readopted through APA effective
October 1, 1982, amended January 29, 1990)
Numeric Index