---
type: "Bill"
title: "Sales Tax; to exempt Precision Ocular"
description: "Taxation & Revenue"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2026rs"
identifier: "SB 190"
citation: "Alabama SB 190 (2026rs)"
classification: ["bill"]
subjects: ["Taxation & Revenue"]
status: "enacted"
primary_sponsors: ["Waggoner"]
version_count: 4
action_count: 24
vote_count: 0
first_action: "2026-01-21T05:00:00+00:00"
last_action: "2026-04-17T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/ca75e5bb-4e4f-44c5-80ff-6c3e89d0c93b"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "cb59bc4a6bf8a4b084a9d68a66bbf6314bb3960a4fad68ad43c4d5073689e747"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama SB 190 (2026rs) — Sales Tax; to exempt Precision Ocular

Taxation & Revenue

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB190-int.pdf)
2. **Engrossed** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB190-eng.pdf)
3. **Waggoner motion to Adopt - Adopted Roll Call 425** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/YMZA12N-1.pdf)
4. **Enrolled** (enrolled) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB190-enr.pdf)

## Sponsors

- Waggoner — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-04-17T04:00:00+00:00** Enacted `became-law`
- **2026-04-07T04:00:00+00:00** Signature Requested
- **2026-04-07T04:00:00+00:00** Delivered to Governor `executive-receipt`
- **2026-04-07T04:00:00+00:00** Enrolled
- **2026-04-07T04:00:00+00:00** Ready to Enroll
- **2026-04-07T04:00:00+00:00** Ready to Enroll
- **2026-04-07T04:00:00+00:00** Motion to Read a Third Time and Pass - Adopted Roll Call 1219 `passage`
- **2026-04-07T04:00:00+00:00** Third Reading in Second House
- **2026-03-19T04:00:00+00:00** Read for the Second Time and placed on the Calendar (Ways and Means Education)
- **2026-03-18T04:00:00+00:00** Reported Out of Committee Second House
- **2026-02-17T05:00:00+00:00** Pending Committee Action in Second House (Ways and Means Education)
- **2026-02-17T05:00:00+00:00** Read for the first time and referred to the House Committee on Ways and Means Education `reading-1, referral-committee`
- **2026-02-17T05:00:00+00:00** Engrossed
- **2026-02-17T05:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 426 `passage`
- **2026-02-17T05:00:00+00:00** Waggoner motion to Adopt - Adopted Roll Call 425
- **2026-02-17T05:00:00+00:00** Finance and Taxation Education 1st Substitute Offered (Finance and Taxation Education) `amendment-introduction`
- **2026-02-17T05:00:00+00:00** Third Reading in House of Origin
- **2026-02-12T05:00:00+00:00** Read for the Second Time and placed on the Calendar (Finance and Taxation Education)
- **2026-02-11T05:00:00+00:00** Reported Out of Committee House of Origin
- **2026-02-11T05:00:00+00:00** Finance and Taxation Education 1st Substitute (Finance and Taxation Education)
- **2026-01-22T05:00:00+00:00** Re-referred to Committee in House of Origin (Finance and Taxation Education) `referral-committee`
- **2026-01-22T05:00:00+00:00** Reported Out of Committee House of Origin
- **2026-01-21T05:00:00+00:00** Pending Committee Action in House of Origin (Finance and Taxation General Fund)
- **2026-01-21T05:00:00+00:00** Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund `reading-1, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ca75e5bb-4e4f-44c5-80ff-6c3e89d0c93b`. Confidence: reported (aggregated from official Alabama legislature records).