Optical aid exemption bill submitted anew for Alabama's legislative session in 2026
Alabama House Bill 15: Exemption of Optical Aids from State Sales Tax Remains Pending
Alabama House Representative Mark Shirey has once again introduced a bill aimed at exempting optical aids from state sales tax, with House Bill 15 being prefiled for the 2026 Legislative Session. This bill, similar to its predecessor HB176, seeks to define optical aids as eyeglasses, contact lenses, or other instruments or devices that aid or correct human vision and have been prescribed by a licensed physician or optometrist.
The bill, if passed, would exempt the gross proceeds of optical aid sales from all state sales and use tax. However, it is important to note that the bill does not apply to the sales tax policies of counties or municipalities. This means that local jurisdictions could still choose to impose a sales or use tax on optical aid products.
As of 2022, there is no evidence that Alabama's House Bill 15 related to exempting optical aids from sales tax was passed into law. The Alabama Legislature’s official website or legislative tracking services would be necessary for confirmation beyond 2022.
It is worth noting that Alabama is one of six states that tax eyeglasses and contact lenses, with some states taxing them at a lower rate. In contrast, some states completely exempt such products from their sales tax. Alabama, however, continues to levy sales tax on optical aids without exceptions.
The Centers for Medicare and Medicaid Services classify eyeglasses as prescription medical devices. Despite this, Alabama does not levy sales tax on other medical devices, but it does tax optical aids.
Representative Shirey has argued that taxing optical aids disadvantages providers, retailers, and patients. He has pointed out that the current tax policy places an undue burden on those who require optical aids to correct their vision.
In the 2025 Legislative Session, Alabama's House of Representatives passed House Bill 176. However, the bill did not become law as it failed to pass through the Senate before the end of the session. The enacted bills from the 2025 legislative session do not reference House Bill 15 or any tax exemption on optical aids.
HB15 has been referred to the House Ways and Means Education Committee ahead of next year's legislative session. For the latest updates on the status of House Bill 15, it is recommended to consult the Alabama Legislature’s official website or legislative tracking services.
Should you have any questions or need further information, you can reach Reporter Alex Jobin at ajobin@our website.
- Despite the Centers for Medicare and Medicaid Services classifying eyeglasses as prescription medical devices, Alabama continues to tax optical aids, which include eyeglasses, while exempting other medical devices from sales tax.
- Representative Shirey, in his ongoing effort to ease the financial burden on those requiring optical aids for medical-conditions, such as eye-health issues, has reintroduced a bill, HB15, to exempt optical aids from state sales tax, aiming to promote health-and-wellness by making these essential items more affordable.
