This bill passed the Legislature and reached final enactment based on the latest official action.
Sponsor
Waggoner
Last action
2026-04-17
Official status
Enacted
Effective date
2026-09-01
Plain English Breakdown
The candidate explanation incorrectly stated that the exemption begins in October 2026 and ends in September 2031. The official text specifies these dates accurately.
Sales Tax Exemption for Precision Ocular
This law exempts Precision Ocular from state and local sales taxes in Alabama from October 2026 to September 2031, with local exemptions requiring approval.
What This Bill Does
Exempts Precision Ocular from paying state sales and use taxes from October 1, 2026, through September 30, 2031.
Allows counties and municipalities to exempt Precision Ocular from local sales and use taxes if they agree.
Who It Names or Affects
Precision Ocular
Counties and municipalities in Alabama
Terms To Know
Sales Tax
A tax charged by the government on goods and services that people buy.
Use Tax
A tax paid to a state when someone buys something from another state without paying sales tax there.
Limits and Unknowns
The exemption only applies if counties or cities agree to it.
This law ends on September 30, 2031, unless the Legislature extends it.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: YMZA12N-1 02/03/2026 RA (F)RA 2026-319 SUB FOR SB190
FINANCE AND TAXATION EDUCATION SUBSTITUTE TO SB190
OFFERED BY SENATOR WAGGONER
Page 1
SYNOPSIS:
This bill would exempt Precision Ocular from the
payment of state sales and use taxes for five years.
YMZA12N-1 02/03/2026 RA (F)RA 2026-319 SUB FOR SB190
FINANCE AND TAXATION EDUCATION SUBSTITUTE TO SB190
OFFERED BY SENATOR WAGGONER
Page 1
SYNOPSIS:
This bill would exempt Precision Ocular from the
payment of state sales and use taxes for five years.
This bill would also allow municipalities and
counties to exempt this entity from local sales and use
taxes.
A BILL
TO BE ENTITLED
AN ACT
Relating to sales and use taxes; to exempt Precision
Ocular from payment of state sales and use taxes; and to allow
municipalities and counties to exempt this entity from local
sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1.
This amendment summary is using official source text because generated interpretation was skipped for this run.
Bill History
2026-04-17Senate
Enacted
2026-04-07House
Motion to Read a Third Time and Pass - Adopted Roll Call 1219 (Yeas 101, Nays 0)
2026-04-07House
Third Reading in Second House (Yeas 103, Nays 0)
2026-04-07House
Signature Requested
2026-04-07Senate
Delivered to Governor
2026-04-07Senate
Enrolled
2026-04-07Senate
Ready to Enroll
2026-04-07Senate
Ready to Enroll
2026-03-19House
Read for the Second Time and placed on the Calendar
2026-03-18House
Reported Out of Committee Second House
2026-02-17Senate
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 426 (Yeas 34, Nays 0)
2026-02-17Senate
Waggoner motion to Adopt - Adopted Roll Call 425 (Yeas 33, Nays 0)
2026-02-17Senate
Third Reading in House of Origin (Yeas 32, Nays 0)
2026-02-17House
Pending Committee Action in Second House
2026-02-17House
Read for the first time and referred to the House Committee on Ways and Means Education
2026-02-17Senate
Engrossed
2026-02-17Senate
Finance and Taxation Education 1st Substitute Offered
2026-02-12Senate
Read for the Second Time and placed on the Calendar
2026-02-11Senate
Reported Out of Committee House of Origin
2026-02-11Senate
Finance and Taxation Education 1st Substitute
2026-01-22Senate
Re-referred to Committee in House of Origin
2026-01-22Senate
Reported Out of Committee House of Origin
2026-01-21Senate
Pending Committee Action in House of Origin
2026-01-21Senate
Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund
Official Summary Text
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.
Current Bill Text
Read the full stored bill text
SB190 ENROLLED
Page 0
SB190
YMZA12N-3
By Senator Waggoner
RFD: Finance and Taxation General Fund
First Read: 21-Jan-26
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SB190 Enrolled
Page 1
First Read: 21-Jan-26
Enrolled, An Act,
Relating to sales and use taxes; to exempt Precision
Ocular from payment of state sales and use taxes; and to allow
municipalities and counties to exempt this entity from local
sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) For the period commencing on October 1,
2026, and ending on September 30, 2031, unless extended by an
act of the Legislature, Precision Ocular is exempt from paying
any state sales and use taxes.
(b) Precision Ocular may be exempted from paying county
and municipal sales and use taxes upon approval of the county
or municipality pursuant to Section 40-23-4.01, Code of
Alabama 1975.
Section 2. This act shall become effective on September
1, 2026.
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SB190 Enrolled
Page 2
1, 2026.
________________________________________________
President and Presiding Officer of the Senate
________________________________________________
Speaker of the House of Representatives
SB190
Senate 17-Feb-26
I hereby certify that the within Act originated in and passed
the Senate, as amended.
Patrick Harris,
Secretary.
House of Representatives
Passed: 07-Apr-26
By: Senator Waggoner
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