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Pharmaceutical Provider Tax

  • Pharmaceutical Provider Tax

Authority

Sections 40-26B-1 through 40-26B-9, Code of Alabama 1975.

Privilege tax on the business activities of every provider of pharmaceutical services to Alabama citizens, except for pharmacies serving hospital inpatients or pharmacies owned or operated by the state of Alabama.

Ten cents for each prescription filled or refilled for a citizen of Alabama.

Alabama Health Care Trust Fund.