Alabama § 40-26B-2 - Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions.
Full text of Alabama Code of Alabama § 40-26B-2 — Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions., with citation guidance and answers to common questions.
§ 40-26B-2. Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions.
To provide further for the availability of indigent health care, the operation of the Medicaid Program and the maintenance and expansion of medical services thereunder, there is hereby levied and shall be collected as provided in this article a privilege tax on the business activities of every provider of pharmaceutical services to the citizens of Alabama, except for a pharmacy, or portion thereof, serving hospital inpatients or pharmacies owned or operated by the State of Alabama or an agency thereof. The privilege tax imposed by this article is in addition to all other taxes of any kind now imposed by law, and shall be at the rate of 10 cents for each prescription filled or refilled for a citizen of Alabama.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-26B-2
What does Code of Alabama § 40-26B-2 cover?
Section 40-26B-2 ("Privilege Tax Upon Providers of Pharmaceutical Services; Exceptions.") 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 § 40-26B-2?
A common citation format is "Code of Alabama § 40-26B-2" (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 § 40-26B-2 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.