Utah 2026 Regular Session

Utah House Bill HB0099

Introduced
1/20/26  
Refer
1/23/26  
Report Pass
1/27/26  
Engrossed
2/10/26  
Refer
2/13/26  
Report Pass
2/18/26  

Caption

Eyewear Sales Tax Amendments

Impact

If enacted, HB 0099 would amend existing tax statutes to formally classify corrective eyeglasses and contact lenses under the category of prosthetic devices. This change would impact the state's revenue collection, potentially reducing the overall tax income from sales taxes while providing considerable savings to consumers. The bill's supporters argue that it aligns with public health initiatives by promoting better visual health among residents, especially those who may struggle financially to afford necessary eye care products.

Summary

House Bill 0099 proposes amendments pertaining to the sales and use tax regulations on corrective eyeglasses and contact lenses in the state of Utah. The primary objective of the bill is to include these items in the definition of 'prosthetic devices,' which would effectively exempt them from sales and use tax. By doing so, the bill aims to alleviate the financial burden on individuals who rely on corrective eyewear, making it more accessible to those in need.

Contention

Discussion around HB 0099 may reveal some contention among lawmakers regarding the implications of tax exemptions for certain goods. While supporters advocate for the positive effects on public health and the financial relief for individuals, critics may express concerns over the potential loss of tax revenue for essential state services. As with many tax-related bills, there is often debate around the prioritization of public health versus fiscal responsibility in state budgeting.

Companion Bills

No companion bills found.

Previously Filed As

UT HB0489

Eyewear Sales Tax Amendments

UT SB0122

Sales Tax on Food Amendments

UT SB0067

Local Option Sales Tax Amendments

UT SB1005

Local Option Sales Tax Amendments

UT SB0311

Sales and Use Tax Exemptions Amendments

UT HB0293

Vehicle Sales Tax Amendments

UT SB0040

Sales and Use Tax Act Amendments

UT SB0047

Sales and Use Tax Remittance Amendments

UT HB0079

Adaptive Driving Equipment Amendments

UT HB0151

Home Sales Amendments

Similar Bills

No similar bills found.