UT HB0099

Corrective eyeglasses and contact lenses would become exempt from Utah sales and use tax by adding them to the definition of "prosthetic device" in Utah Code Section 59-12-102

Currently, prosthetic devices (items worn on or in the body to replace missing body parts, correct deformities, or support weak body portions) are tax-exempt, but corrective eyeglasses and contact lenses are explicitly excluded

The bill removes the exclusion language and explicitly adds contact lenses and corrective eyeglasses to the list of items that qualify as prosthetic devices

No money is appropriated in the bill

Effective date: July 1, 2026