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Alabama: Medical Exemption to Take Effect August 2014


 Alabama: oxygen to be tax exempt beginning August 2014.

Keeping track of various sales and use tax exemptions could drive a person batty. State legislators are forever creating new exemptions, making adjustments to existing exemptions, and expiring exemptions deemed out-of-style. Sometimes, lawmakers even change the date an exemption is set to take effect. One wonders if they’re being coy.

Case in point: Alabama Act  2013-443 exempts from Alabama sales and use tax “any items used for the treatment of illness or injury or to replace all or part of a limb or internal body part purchased by or on behalf of an individual pursuant to a valid prescription and covered by and billed to a third party payer….” The Act was set to take effect October 1, 2014. However, recent legislation accelerates the effective date, moving it to August 1, 2014.

Exempt items include, but are not limited to:

  • Medical oxygen and related equipment and supplies;
  • Medical supplies such as catheters and ostomy bags;
  • Prosthetic and orthotic devices; and
  • Repair parts and the disposable or single patient use supplies required for the use of the equipment.

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photo credit: jellywatson via photopin cc


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.