Utah 2023 Regular Session

Utah House Bill HB0525

Introduced
2/21/23  
Refer
2/23/23  
Report Pass
3/1/23  

Caption

Eyewear Sales Tax Amendments

Impact

This bill's enactment would have significant implications for state law, as it would result in the removal of sales tax on a category of essential medical devices—specifically, those related to eye care. Such a change is anticipated to lessen the financial burden on individuals requiring these visual aids, potentially increasing access to eyecare. Additionally, the removal of sales tax could lead to a shift in purchasing behavior toward corrective lenses and glasses, which may positively impact the local businesses involved in eyewear sales.

Summary

House Bill 0525, known as the Eyewear Sales Tax Amendments, aims to amend provisions regarding the sales and use tax on corrective eyeglasses and contact lenses. The key change proposed by this bill is the reclassification of corrective eyeglasses and contact lenses as 'prosthetic devices.' This reclassification would exempt these items from sales and use tax, effectively making them more affordable for consumers who need them for vision correction.

Contention

While the bill is designed to benefit consumers, it may also face opposition regarding its fiscal implications for state revenues. Critics may argue that exempting these products from sales tax could lead to a reduction in state tax income, which is crucial for funding public services. Proponents of the bill would need to address concerns about the long-term impacts on state funding and explore alternative revenue sources to offset the projected tax loss resulting from this exemption.

Companion Bills

No companion bills found.

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