| SUBJECT: | ACT NO. 2002-414, ALL PHARMACEUTICAL PROVIDER TAX ACCOUNT HOLDERS WHO ARE PROVIDING PHARMACEUTICAL DRUGS TO ALABAMA CITIZENS |
The Legislature has passed and the Governor has signed Act No. 2002-414, which amends Alabama Pharmaceutical Provider Tax Sections 40-26B-2 and 40-26B-4, Code of Alabama 1975. This amendment requires a pharmaceutical provider to impose the privilege tax on all prescriptions regardless of the retail price. This change is effective for pharmaceutical drugs provided to Alabama citizens on and after July 1, 2002.
Please note that revised pharmaceutical provider tax coupon booklets will not be mailed until October 21, 2002; therefore, you should continue to use your existing pharmaceutical provider tax coupons for the months of June through September 2002.
If you have any questions concerning this notice, please contact this office.
Alabama Department of Revenue
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, AL 36132-7710
www.ador.state.al.us
(334) 242-1490