Committee backs exempting prescription eyewear from sales tax

Lawmakers on Feb. 17 voted unanimously to favorably recommend House Bill 99, which would exempt prescription eyeglasses and contact lenses from sales and use taxes by classifying them as prosthetic devices under existing law.

Representative Beloyed said the change corrects a longstanding code anomaly and would target prescription (medical) eyewear, not fashion or non-corrective lenses. Mark Taylor, an optometrist and executive director of the Utah Optometric Association, testified that corrective lenses function as prosthetic devices and estimated that a large share of households rely on prescription eyewear; he told the committee that even Medicaid recipients who receive covered frames and lenses still pay sales tax under current guidance.

Supporters argued the exemption would give relief to families with multiple children who need corrective lenses, seniors on fixed incomes and workers who require vision correction for safety. The committee adopted the bill and noted that funding would need to be resolved later if the bill reaches the floor and is placed on a calendar that requires funding decisions.