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Utah House votes to exempt prescription eyewear from sales tax, debate centers on designer frames
Summary
The House passed HB99 on Feb. 10, 2026, to exempt prescription eyeglasses and contact lenses from sales and use tax by classifying them as prosthetic devices. Lawmakers debated whether expensive designer frames should be covered and temporarily considered amendments before ultimately approving the measure 60–10.
SALT LAKE CITY — The Utah House of Representatives on Feb. 10 approved HB99, a bill that exempts prescription eyeglasses and contact lenses from state sales and use tax by classifying them as prosthetic devices.
"HB99 basically places prescription eyeglasses and contact lenses in the category of prosthetic devices," sponsor Representative Corey Malloy said on the House floor, describing the change as a way to relieve costs for families, seniors on fixed incomes and workers who depend on vision for safety and productivity. "It exempts some prescription eyeglasses and contact lenses from sales tax and use tax."
Members questioned how broadly the exemption would apply. Representative Thurston asked whether the exemption would include frames as well as lenses; Malloy said it "would include the frames only with prescription lenses, not non-prescription or fashion eyewear." Thurston pressed whether there should be a price cap to prevent expensive designer frames from becoming tax-exempt. "You can buy fashion frames from designer brands that are thousands of dollars, and I don't feel sympathetic that those items should be exempted from the sales tax," Thurston said.
Supporters argued the change is modest but meaningful for many households. "When people wear glasses, it's not something they choose to do…They need them," Representative Jason Kyle said, urging colleagues to back the bill. Representative Walter, who said he wears glasses, proposed pausing the bill to draft an amendment that would exempt corrective lenses while addressing designer-frame concerns, but the motion to 'circle' the bill failed on the floor.
After floor debate and a failed motion to circle the bill for potential amendment, HB99 passed the House 60–10 and will go to the Senate for consideration.
The bill's sponsor and members who supported the measure said it would not change licensure or clinical practice and would not apply to non-corrective or fashion eyewear. Lawmakers also discussed the fiscal implications in general terms on the floor and asked fiscal analysts for details; Representative Cutler asked specifically how the fiscal note interacts with the Transportation Investment Fund and was referred to fiscal staff for that analysis.
The House proceeded to other third-reading items after the vote.
