Alabama § 40-23-4.1 - Certain Drugs Exempt.
Full text of Alabama Code of Alabama § 40-23-4.1 — Certain Drugs Exempt., with citation guidance and answers to common questions.
§ 40-23-4.1. Certain Drugs Exempt.
(a) The term “drugs” shall include any medicine 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.
(b) In addition to any and all items exempt from gross sales tax, certain drugs, as defined in subsection (a) of this section, shall be exempt from state gross sales taxes as defined in Section 40-23-2.
Frequently Asked Questions About Alabama § 40-23-4.1
What does Code of Alabama § 40-23-4.1 cover?
Section 40-23-4.1 ("Certain Drugs Exempt.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-23-4.1?
A common citation format is "Code of Alabama § 40-23-4.1" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-23-4.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.