HB74 Summary

• Exempts gross proceeds from the sale of optical aids, including eyeglasses and contact lenses, from state, county, and municipal sales and use tax.

• Defines "optical aid" as eyeglasses, contact lenses, or other vision-correcting instruments or devices prescribed by a licensed physician or optometrist.

• Removes previous language imposing sales tax on ophthalmic materials dispensed by ophthalmologists and optometrists as part of professional services.

• Becomes effective September 1, 2025.