Exempts from the sales tax any prescriptive scalp hair prosthesis or wig that are necessary due to hair loss to treat a medical condition.

Rhode Island Bill Summary: Tax Exemption for Medical Wigs and Hair Prostheses

This bill would remove Rhode Island's sales tax from wigs and scalp hair prostheses when they are prescribed by a doctor and needed because of medical hair loss. Currently, these items are treated like ordinary purchases and subject to the standard sales tax. Under this bill, if a person loses their hair as a result of a medical condition or its treatment — such as chemotherapy for cancer, alopecia, or other health-related causes — and a doctor prescribes a wig or hair prosthesis, that item would no longer be taxed at the point of sale.

The people most directly affected would be patients dealing with medical hair loss, who often already face significant healthcare costs. Medical-grade wigs and hair prostheses can be expensive, sometimes costing hundreds or even thousands of dollars, and insurance does not always cover them. By eliminating the sales tax on these prescribed items, the bill would make them slightly more affordable for patients who need them for medical reasons.

It is important to note that the exemption would apply specifically to prescribed wigs and prostheses tied to a medical condition — not to wigs purchased for fashion or personal preference. The bill has been introduced in the Rhode Island House and referred to the House Finance Committee, where it will be reviewed before any further action is taken.