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UT HB0099

UT HB0099
Eyewear Sales Tax Amendments


summary

Introduced
01/20/2026
In Committee
02/18/2026
Crossed Over
02/10/2026
Passed
Dead

Introduced Session

2026 General Session

Bill Summary

General Description: This bill amends provisions related to the sales and use tax on corrective eyeglasses and contact lenses.

AI Summary

This bill amends the Utah Code's definition of "prosthetic device" to include contact lenses and corrective eyeglasses, which were previously explicitly excluded from the definition. Specifically, the bill adds contact lenses and corrective eyeglasses to the list of items that are considered prosthetic devices, expanding the statutory definition to explicitly recognize these vision correction tools as medical devices. The bill is set to take effect on July 1, 2026, which provides ample time for state agencies and businesses to adjust to the updated definition. While the change may seem small, it could potentially have implications for how these items are treated for tax and regulatory purposes, aligning the legal definition more closely with how these items are practically used to correct or improve vision.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Senate/ placed on 3rd Reading Calendar table in Senate 3rd Reading Calendar Table (on 02/19/2026)

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