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

Rhode Island Sales Tax Exemption for Medical Wigs

This bill would remove the Rhode Island sales tax from wigs and scalp hair prostheses when a person needs them because of hair loss caused by a medical condition. Currently, these items are treated like ordinary purchases and taxed accordingly. Under this proposal, if someone loses their hair due to an illness or medical treatment — such as cancer, alopecia, or other conditions — the wig or hair prosthesis they purchase to cope with that loss would no longer be subject to state sales tax.

The people most directly affected would be Rhode Island residents experiencing medically-caused hair loss, which can result from conditions like cancer, chemotherapy treatments, autoimmune disorders, or other illnesses. These individuals often face significant medical expenses already, and the cost of a quality wig or hair prosthesis can be substantial — sometimes hundreds or even thousands of dollars. Eliminating the sales tax on these purchases would reduce the out-of-pocket cost for those affected.

It is worth noting that the bill specifically applies to hair loss resulting from a medical condition, meaning it would not apply to wigs purchased simply for cosmetic or fashion purposes. The bill has been introduced and referred to the Senate Finance Committee, which will review it before deciding whether to move it forward in the legislative process.