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

HB 15 would exempt eyeglasses and contact lenses from Alabama's sales and use tax. Currently, these items are taxed under state law, but the bill would remove that tax obligation. This change would directly affect consumers purchasing optical aids and retailers selling them, as they would no longer pay or collect tax on these items. The bill amends Alabama Code Section 40-23-1 to add eyeglasses and contact lenses to the list of tax-exempt products.