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Utah's sales tax law currently treats corrective eyeglasses and contact lenses as taxable items, specifically excluding them from the definition of "prosthetic device," a category of medical items that is otherwise exempt from state sales and use tax. This bill would remove that exclusion and instead add corrective eyeglasses and contact lenses to the list of items classified as prosthetic devices, meaning purchases of these items would no longer be subject to Utah's sales and use tax. The change would take effect on a special date specified in the bill rather than the standard effective date for new legislation.