This amendment gives a company called Precision Ocular a five-year break from paying state sales tax and lets local governments choose to give them the same break.
Alabama2026Enacted
SB190
Sales Tax Exemption for Precision Ocular
Last scannedAug 24, 2026, 9:06 AM
In one sentence
This law exempts the company Precision Ocular from paying Alabama state sales and use taxes between October 1, 2026, and September 30, 2031.
What it does
- Exempts Precision Ocular from paying Alabama state sales and use taxes between October 1, 2026, and September 30, 2031.
- Allows counties and cities to choose whether to exempt Precision Ocular from local sales and use taxes if they approve it under Section 40-23-4.01 of the Code of Alabama 1975.
- Sets the effective date of this law as September 1, 2026.
Who it affects
- Precision Ocular
- Alabama state government agencies collecting sales taxes
- County and municipal governments in Alabama
Limits and unknowns
- The law does not say if Precision Ocular must meet specific conditions other than approval by local governments for local tax exemptions.
- It is unknown which counties or cities will choose to offer their own tax exemptions for the company.
- The text states the exemption period ends on September 30, 2031, unless extended by a new act of the Legislature.
Plain language
Terms to know
- Exempt
- Not required to pay a tax or fee.
- Sales and use taxes
- Fees added to the price of goods when they are bought or used in Alabama.
Official record
Sources
Official summary
This act: (1) exempts Precision Ocular from paying state sales and use taxes from October 1, 2026, through September 30, 2031; and (2) authorizes counties and municipalities to exempt Precision Ocular from paying county and municipal sales taxes.
Official activity
Bill history
- EnactedSenate
- Motion to Read a Third Time and Pass - Adopted Roll Call 1219 (Yeas 101, Nays 0)House
- Third Reading in Second House (Yeas 103, Nays 0)House
- Signature RequestedHouse
- Delivered to GovernorSenate
- EnrolledSenate
- Ready to EnrollSenate
- Ready to EnrollSenate
- Read for the Second Time and placed on the CalendarHouse
- Reported Out of Committee Second HouseHouse
- Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 426 (Yeas 34, Nays 0)Senate
- Waggoner motion to Adopt - Adopted Roll Call 425 (Yeas 33, Nays 0)Senate
- Third Reading in House of Origin (Yeas 32, Nays 0)Senate
- Pending Committee Action in Second HouseHouse
- Read for the first time and referred to the House Committee on Ways and Means EducationHouse
- EngrossedSenate
- Finance and Taxation Education 1st Substitute OfferedSenate
- Read for the Second Time and placed on the CalendarSenate
- Reported Out of Committee House of OriginSenate
- Finance and Taxation Education 1st SubstituteSenate
Changes
Amendments
1 stored