Alabama legislation · 2026 Regular Session
Alabama SB190: Sales Tax; to exempt Precision Ocular
Status: Signed into law, April 17, 2026
What the bill says
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.
From the enrolled text:
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. Page 1, 2026. SB190 Enrolled ________________________________________________ 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 Page
Sponsors
- Waggoner, J. T. 'Jabo' (R, SD-016) · primary sponsor
Latest actions
- : Enacted
- : Signature Requested
- : Delivered to Governor
- : Enrolled
- : Ready to Enroll
- : Motion to Read a Third Time and Pass - Adopted Roll Call 1219
- : Third Reading in Second House
- : Read for the Second Time and placed on the Calendar
- : Reported Out of Committee Second House
- : Pending Committee Action in Second House
Votes
- House Roll Call #1219 (April 7, 2026): 101 yea, 0 nay, passed
- House Roll Call #1218 (April 7, 2026): 103 yea, 0 nay, passed
- Senate Roll Call #426 (February 17, 2026): 34 yea, 0 nay, passed
- Senate Roll Call #425 (February 17, 2026): 33 yea, 0 nay, passed
- Senate Roll Call #424 (February 17, 2026): 32 yea, 0 nay, passed
Subjects: Taxation & Revenue
Common questions
- What is SB190?
- SB190 is a bill in the Alabama Legislature (2026 Regular Session): Sales Tax; to exempt Precision Ocular.
- What does SB190 do?
- In its own words: 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.
- What is the status of SB190?
- Signed into law as of April 17, 2026. Latest action: Enacted (April 17, 2026).
- Who sponsored SB190?
- Waggoner, J. T. 'Jabo' (R, SD-016).
- Where is the official record for SB190?
- On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2026RS/SB190
Source: official Alabama record. Tracked by Delilah, AI for legislation across all 50 states and Congress.