HB15 Alabama 2026 Session

Summary

Primary Sponsor

Mark ShireyRepresentative

Republican

Session

2026 Regular Session

Title

Taxation, sales tax exemptions, sales and use tax exemption with local option provided for purchases of optical aids, including eyeglasses and contact lenses.

Summary

HB15 would exempt the state sales and use tax on the gross proceeds from selling optical aids like eyeglasses and contact lenses, starting September 1, 2026.

What This Bill Does

If enacted, the bill would remove state sales and use taxes on the gross proceeds from the sale of optical aids (eyeglasses and contact lenses). It also defines optical aids and related terms, and it preserves a taxed sale pathway for ophthalmologists/optometrists when dispensing ophthalmic materials to patients. Local (county and municipal) taxes on optical aids would not be exempt unless approved under a separate act, and the act becomes effective on Sept. 1, 2026.

Who It Affects

• Alabama residents who buy optical aids (eyeglasses and contact lenses) may pay less state tax on these items, subject to local tax rules.
• Licensed ophthalmologists and optometrists who dispense ophthalmic materials to patients, who would still collect state sales tax on those transactions.
• Wholesale and retail sellers of optical aids (retailers and wholesalers) who would apply the exemption to gross proceeds and follow defined reporting rules.
• County and municipal tax authorities, whose local taxes on optical aids would remain in place unless local approval is obtained under Act 2025-280.

Key Provisions

• Exempts gross proceeds from the sale of optical aids, including eyeglasses and contact lenses, from state sales and use tax.
• Defines optical aids (eyeglasses, contact lenses, and other prescription vision aids) and related terms, including eyeglasses and frames.
• Dispensing or transferring ophthalmic materials to a patient by a licensed ophthalmologist or optometrist remains a sale subject to state sales tax, collected by the provider; professional services themselves are not taxed.
• The exemption does not apply to county or municipal sales or use taxes unless approved under Act 2025-280.
• Effective date is September 1, 2026; Section 3 confirms the act’s effective date.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 19, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue