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Bill

HB 74

RELATING TO HOUSING.

2025 Regular Session Introduced by Luke Evslin

HB 74 exempts sales tax on eyeglasses and contact lenses in Alabama, making essential vision aids more affordable for consumers and simplifying sales for retailers.

Carried over to 2026 Regular Session.
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WeVote Research Nonpartisan
Bill Summary · HB 74

Summary of HB 74: Sales Tax Exemption for Optical Aids

Bill Number: HB 74
Title: Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of optical aids, including eyeglasses and contact lenses
Introduced: March 13, 2025
Status: Read for the first time and referred to the House Committee on Ways and Means Education
Classification: Bill
Subject: Taxation & Revenue

Purpose and Intent

The primary purpose of HB 74 is to amend existing sales tax laws in Alabama to provide a sales and use tax exemption for optical aids. This includes eyeglasses and contact lenses, which are currently subject to sales tax under existing legislation. The bill aims to alleviate the financial burden on individuals who require these essential vision aids.

Key Provisions

  • Exemption from Sales Tax: The bill proposes to exempt the gross proceeds from the sale of optical aids, specifically eyeglasses and contact lenses, from sales and use tax.
  • Amendment of Existing Law: The legislation seeks to amend Section 40-23-1 of the Code of Alabama 1975, which currently includes certain ophthalmic materials as taxable items.

Impact

  • Beneficiaries: The primary beneficiaries of this bill would be individuals who purchase eyeglasses and contact lenses, making these necessary items more affordable.
  • Retailers: Optical retailers and businesses selling these products would also be affected, as they would no longer need to collect sales tax on these items, potentially simplifying transactions for both sellers and buyers.

Procedural Aspects

  • Committee Review: After its introduction, HB 74 was read for the first time on February 4, 2025, and subsequently referred to the House Committee on Ways and Means Education for further consideration.
  • Legislative Timeline: The bill was filed on January 6, 2025, and is currently pending committee action.

Conclusion

HB 74 represents a legislative effort to enhance access to optical aids by removing the sales tax burden on eyeglasses and contact lenses. If passed, this bill could lead to significant savings for consumers in Alabama, promoting better eye health and accessibility to vision care products.

Compiled from official sources — confirm details with the bill’s official record.

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