Ala. Admin. Code r. 810-6-1-.55

Current through Register Vol. 43, No. 1, October 31, 2024

Section 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. § 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

Ala. Admin. Code r. 810-6-1-.55

Filed August 22, 1989; December 22, 1989.

Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.