Bill > HB15

This bill amends Alabama's tax code to create a state-level sales tax exemption for optical aids, specifically eyeglasses and contact lenses, when they are prescribed by a licensed physician or optometrist. The bill defines "optical aids" broadly to include eyeglasses, contact lenses, and other vision-correcting instruments or devices, and specifies that the exemption covers both the lenses and frames. The tax exemption applies to the gross proceeds of sales of these items at the state level, but allows individual counties and municipalities to choose whether to adopt the exemption through a local approval process. While the existing law previously treated the sale of optical materials as a taxable retail transaction, this bill removes that tax burden, potentially making vision correction devices more affordable for consumers. The tax exemption will go into effect on September 1, 2026, giving local governments and tax authorities time to prepare for the change.

Budget and Finance

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