Important Notice

The legislature has passed and the Governor has signed Act No. 2012-309 relating to the sale of insulin, insulin syringes, and related items to treat diabetes. 

Act 2012-309 provides that in addition to any other exemption provided by law, any items used for the treatment of diabetes purchased by or on behalf of an individual pursuant to a valid prescription shall be exempt from state, county, and municipal sales and use taxes, including, but not limited to, any of the following: Insulin and insulin syringes, and any equipment, supplies, devices, chemical reagents, and any related items that may be used by a diabetic to treat diabetes or to test or monitor blood or urine.

This act shall apply retroactively to all open tax periods and to all periods for which a preliminary or final tax assessment of tax could be entered.  However, no refunds shall be due or issued pursuant to the exemption with respect to any period prior to the effective date of the act.

The sale of insulin is also exempt from sales tax pursuant to Section 40-23-4.1, Code of Alabama 1975, Certain drugs exempt.

Act 2012-309 becomes effective August 1, 2012.