Legislation to exclude optical aids from Alabama sales tax reintroduced for the 2026 session

Alabama House of Representatives Discusses Tax Exemption for Optical Aids

During the 2025 legislative session, the Alabama House of Representatives approved Bill 176, which aimed to exempt optical aids like glasses and contact lenses from sales tax. Unfortunately, this bill did not make it through the Senate before the session ended, meaning it won’t become law.

Mark Shirey, the Republican representative sponsoring HB176, is already preparing a new draft for a 2026 version in hopes of successful passage.

House Bill 15, which is almost identical to HB176, seeks to revise the wording in the Alabama Sales Tax Code. The current code includes provisions for taxing the sale of items like “lenses, frames, glasses, contact lenses, and other therapeutic optical devices.” HB15 proposes that revenue from the sale of optical aids should be exempt from all state sales and use taxes.

This bill defines optical aids as “glasses, contact lenses, or other equipment or devices that assist or modify human vision, as prescribed by an optometrist or approved physician, including both prescription lenses and frames.”

While the bill would exempt optical aids from sales taxes, it still allows local or county governments to impose their own sales or use taxes on these products.

Alabama remains one of the few states that still apply sales taxes on optical aids without exceptions. Some other states have completely exempted these products from such taxes.

Optometrist Shailey mentioned earlier this year that patients may face unexpected costs, which would also place an added burden on providers and retailers of optical aids.

“People often forget that vision insurance doesn’t cover taxes,” Shiley pointed out. “Even if insurance claims to cover your glasses, patients still end up paying taxes on them.”

He also highlighted that Alabama doesn’t impose sales tax on other medical devices, as noted during a meeting of the House of Representatives’ Methods and Means Education Board in February.

“Alabama is one of just six states that tax glasses and contact lenses specifically,” Shiley explained. “From states that do impose these taxes, some only apply them at a reduced rate.” He noted that the Centers for Medicare and Medicaid Services classify glasses as prescription medical devices, which raises questions about other medical devices in Alabama. “This bill will benefit individuals of all ages in your district,” he added.