Exempts from the sales tax scalp hair prosthesis or wigs that are necessary due to hair loss from a medical condition.

## Summary of the Bill

This bill would make wigs and hair prostheses exempt from Rhode Island's sales tax when they are needed because of hair loss caused by a medical condition. This means that people who lose their hair due to conditions such as cancer treatment (chemotherapy), alopecia, or other medical reasons would not have to pay sales tax when purchasing a wig or scalp hair prosthesis.

The bill specifically affects Rhode Islanders who experience medically related hair loss. For these individuals, wigs and hair prostheses are not cosmetic accessories but rather necessary items that can play an important role in their emotional well-being and recovery. By removing the sales tax on these purchases, the bill would reduce the financial burden on people already dealing with the costs associated with a medical condition.

The bill has been introduced in the Rhode Island House of Representatives and referred to the House Finance Committee for review. If passed, it would amend the state's existing sales and use tax laws by adding this specific exemption to the list of items not subject to sales tax.