Alabama HB15 would exempt sales of optical aids, including eyeglasses and contact lenses, from state sales and use tax.

Alabama HB15 amends the state sales tax code to exempt the gross proceeds from the sale of optical aids, including eyeglasses and contact lenses, from sales and use tax. The exemption applies to sales of these items by licensed ophthalmologists, optometrists, and opticians. The bill specifies that the exemption does not apply to county or municipal sales or use taxes unless approved by the local governing body. The changes would take effect on September 1, 2026.

Alabama HB15 would exempt sales of optical aids, including eyeglasses and contact lenses, from state sales and use tax.

Alabama HB15 amends the state sales tax code to exempt the gross proceeds from the sale of optical aids, including eyeglasses and contact lenses, from sales and use tax. The exemption applies to sales of these items by licensed ophthalmologists, optometrists, and opticians. The bill specifies that the exemption does not apply to county or municipal sales or use taxes unless approved by the local governing body. The changes would take effect on September 1, 2026.