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AL HB15
Bill
Status
1/13/2026
Primary Sponsor
Mark Shirey
Click for details
AI Summary
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Exempts eyeglasses, contact lenses, and other prescribed optical aids from Alabama state sales and use tax, effective September 1, 2026
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Removes existing provision that required ophthalmologists, optometrists, and opticians to collect state sales tax on ophthalmic materials dispensed to patients
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Defines "optical aid" as eyeglasses, contact lenses, or other vision-correcting devices prescribed by a licensed physician or optometrist
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Exemption applies only to state sales and use tax; county and municipal taxes remain unless local governments separately approve the exemption under Act 2025-280
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Amends Section 40-23-1 of the Code of Alabama 1975 relating to sales tax definitions and exemptions
Legislative Description
Taxation, sales tax exemptions, sales and use tax exemption with local option provided for purchases of optical aids, including eyeglasses and contact lenses.
Taxation & Revenue
Last Action
Pending House Ways and Means Education
1/13/2026