HB176 Summary

• Exempts gross proceeds from the sale of optical aids (eyeglasses, contact lenses, and other vision correction devices) from Alabama state sales and use tax, effective September 1, 2025.

• Requires optical aids to be prescribed by a physician or optometrist licensed by a state, country, or province to qualify for the exemption.

• Allows county and municipal governments to apply the exemption to local sales and use taxes only if approved by local resolution or ordinance.

• Amends Section 40-23-1 of the Alabama Code to add definitions of "eyeglasses," "optical aid," and exemption provisions to the state's sales tax laws.