# Ala. Code § 40-23-4.1: Section 40-23-4.1 Certain Drugs Exempt

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.1

## Section

- **Citation:** Ala. Code § 40-23-4.1
- **Heading:** Section 40-23-4.1 Certain Drugs Exempt
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 23 / Section 40-23-4.1

## Text

(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.

## Nearby sections

- [Ala. Code § 40-23-1 Section 40-23-1 Definitions; Transactions Considered or Not Considered Sales](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-1.md)
- [Ala. Code § 40-23-1.1 Section 40-23-1.1 Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-1.1.md)
- [Ala. Code § 40-23-2 Section 40-23-2 Tax Levied on Gross Receipts; Certain Sales Exempt; Disposition of Funds](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-2.md)
- [Ala. Code § 40-23-2.1 Section 40-23-2.1 Only One Municipal or County Sales, Etc., Tax Collected on Same Sale; Payment to Improper Locality](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-2.1.md)
- [Ala. Code § 40-23-3 Section 40-23-3 Exclusion of Certain Municipal Privilege License Taxes](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-3.md)
- [Ala. Code § 40-23-4 Section 40-23-4 Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.md)
- [Ala. Code § 40-23-4.1 Section 40-23-4.1 Certain Drugs Exempt](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.1.md)
- [Ala. Code § 40-23-4.01 Section 40-23-4.01 Exemption or Rescission of County or Municipal Sales and Use Tax](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.01.md)
- [Ala. Code § 40-23-4.2 Section 40-23-4.2 Food Stamp Purchases Exempt](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.2.md)
- [Ala. Code § 40-23-4.3 Section 40-23-4.3 Exemption Form for Certain Agricultural Purposes](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.3.md)
- [Ala. Code § 40-23-4.4 Section 40-23-4.4 Exemption Form for Equipment for Certain Commercial Fishing Vessels](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.4.md)
- [Ala. Code § 40-23-4.5 Section 40-23-4.5 Products Processed or Produced Under Chapter 2A of Title 20 Excluded from the Producer Value Added Sales and Use Tax Exemption](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.5.md)
- [Ala. Code § 40-23-4.6 Section 40-23-4.6 Exemption for Agricultural Fencing Materials](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.6.md)
- [Ala. Code § 40-23-4.7 Section 40-23-4.7 Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.7.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C23_S40-23-4.1. Check the current official text before relying on it. Not legal advice.