HB99 is a bill in the Utah Legislature (2026 General Session): Eyewear Sales Tax Amendments.

What is the status of HB99?

Failed as of March 6, 2026. Latest action: House/ filed (March 6, 2026).

Cory Maloy (R, 52), with 1 co-sponsor.

Where is the official record for HB99?

On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/HB0099.html

Utah legislation · 2026 General Session

Utah HB99: Eyewear Sales Tax Amendments

Q: What does HB99 do?

In its own words: A bill of sale; (B) a contract; (C) an invoice; (D) a lease agreement; (E) a periodic notice of rates and services; (F) a price list; (G) a rate card; (H) a receipt; or (I) a service agreement. (e) (i) For purposes of Subsection (20)(b)(vi) , the sales price of tangible personal property or a product subject to taxation under this chapter is de minimis if: (A) the seller's purchase price of the tangible personal property or product is 10% or less of the seller's total purchase price of the bundled transaction; or (B) the seller's sales price of the tangible personal property or product is 10%.

Status: Failed, March 6, 2026

This bill amends provisions related to the sales and use tax on corrective eyeglasses and contact lenses.

What the bill says

A bill of sale; (B) a contract; (C) an invoice; (D) a lease agreement; (E) a periodic notice of rates and services; (F) a price list; (G) a rate card; (H) a receipt; or (I) a service agreement. (e) (i) For purposes of Subsection (20)(b)(vi) , the sales price of tangible personal property or a product subject to taxation under this chapter is de minimis if: (A) the seller's purchase price of the tangible personal property or product is 10% or less of the seller's total purchase price of the bundled transaction; or (B) the seller's sales price of the tangible personal property or product is 10%.

From the introduced text, December 29, 2025:

a bill of sale; (B) a contract; (C) an invoice; (D) a lease agreement; (E) a periodic notice of rates and services; (F) a price list; (G) a rate card; (H) a receipt; or (I) a service agreement. (e) (i) For purposes of Subsection (20)(b)(vi) , the sales price of tangible personal property or a product subject to taxation under this chapter is de minimis if: (A) the seller's purchase price of the tangible personal property or product is 10% or less of the seller's total purchase price of the bundled transaction; or (B) the seller's sales price of the tangible personal property or product is 10% or less of the seller's total sales price of the bundled transaction. (ii) For purposes of Subsection (20)(b)(vi) , a seller: (A) shall use the seller's purchase price or the seller's sales price to determine if the purchase price or sales price of the tangible personal property or product subject to taxation under this chapter is de minimis; and (B) may not use a combination of the seller's purchase price and the seller's sales price to determine if the purchase price or sales price of the tangible personal property or product subject to taxation under this chapter is de minimis. (iii) For purposes of Subsection (20)(b)(vi) , a seller shall use the full …

Read the full official text

Utah HB99: Eyewear Sales Tax Amendments

What the bill says

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