HB282 Summary

• Exempts gross proceeds from the sale of optical aids (eyeglasses, contact lenses, and other vision-correction devices prescribed by licensed physicians or optometrists) from Alabama state sales and use tax.

• Defines "optical aid" as eyeglasses, contact lenses, or other instruments or devices that aid or correct human vision and have been prescribed by a physician or optometrist licensed by any state, country, or province.

• Exemption applies only to state sales and use tax; county or municipal sales or use taxes are not exempted unless approved by local resolution or ordinance.

• Amends Section 40-23-1 of the Code of Alabama 1975 relating to sales tax definitions and exemptions.

• Effective date: September 1, 2024.