summary
Introduced
01/20/2026
01/20/2026
In Committee
02/18/2026
02/18/2026
Crossed Over
02/10/2026
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)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://le.utah.gov/~2026/bills/static/HB0099.html |
| Senate Committee Report HB0099 | https://pf.utleg.gov/public-web/sessions/2026GS/comreport/HB0099S02.pdf |
| House Committee Report HB0099 | https://pf.utleg.gov/public-web/sessions/2026GS/comreport/HB0099H02.pdf |
| Fiscal Note HB0099 | https://pf.utleg.gov/public-web/sessions/2026GS/fiscal-notes/HB0099.fn.pdf |
| BillText | https://le.utah.gov/Session/2026/bills/introduced/HB0099.pdf |
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