Bill > HB74

This bill modifies Alabama's sales tax law to create a full sales tax exemption for optical aids, specifically eyeglasses and contact lenses. The bill defines "eyeglasses" as including lenses and frames that have been prescribed by a licensed physician or optometrist, and "optical aids" more broadly as instruments or devices that correct or aid human vision when prescribed by a licensed medical professional. Under the new provision, the gross proceeds from sales of these optical aids will be completely exempt from state, county, and municipal sales and use taxes. The bill removes previous language that regulated how sales tax was applied to ophthalmic materials dispensed by ophthalmologists and optometrists, replacing it with a clean exemption. The tax exemption will take effect on September 1, 2025, which gives businesses and tax authorities time to prepare for the change. By eliminating sales tax on prescription optical aids, the bill aims to make vision correction more affordable for consumers by reducing the overall cost of purchasing eyeglasses and contact lenses.

Budget and Finance

https://alison.legislature.state.al.us/bill-search