An often-overlooked Alabama medical sales tax exemption that can yield significant refund opportunities and future sales and use tax savings is related to the purchase of implants. If your Alabama hospital or ambulatory surgery center is acquiring implants for patients and paying sales or use tax on those purchases, Agile Consulting Group can help. We originated and pioneered this issue by first fighting for the correct application of Section 40-9-30, Code of Alabama 1975, which includes an Alabama sales and use tax exemption that had been “on the books” since August 1, 2014, but not honored by the Alabama Department of Revenue. Our sales tax consultants then worked hand-in-hand with the Alabama Department of Revenue and local taxing authorities to find mutually agreeable supporting documentation that would enable hospitals and surgery centers to enjoy the benefits of this Alabama medical sales tax exemption for implants.

Background Of Alabama Medical Sales Tax Exemption For Implants

In the Regular Session of 2014, House Bill 280 was introduced into the Ways and Means Education Committee by Representative Ron Johnson from District 33. The Bill made its way through both houses and was forwarded to Governor Bentley on April 3, 2014. House Bill 280 was signed into law and became Act 2014-453 taking effect August 1, 2014. Act 2014-453 added subparagraph (d) to Section 40-9-30. Subparagraph (d) reads,
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