This bill amends Sections 44-18-7.1 and 44-18-30 of the General Laws in Chapter 44-18, which relate to "Sales and Use Taxes Liability and Computation," to provide new definitions and clarifications in line with the streamlined sales and use tax agreement. It defines terms such as "bundled transaction," "certified automated system," "certified service provider," and various categories of goods including "clothing," "computer," "drugs," and "grooming and hygiene products." The bill also clarifies the tax obligations for different types of products and transactions, such as when a transaction is not considered a "bundled transaction" and the definitions of "drug" and "over-the-counter drug." The bill further defines various types of sellers based on their sales and use tax functions, such as Model 1, Model 2, and Model 3 Sellers, and includes definitions for "mobility enhancing equipment," which now encompasses equipment for hair loss. It provides detailed definitions for telecommunications-related terms and services, and outlines exemptions from sales and use taxes under the new section 44-18-30. Gross receipts exempt from sales and use taxes. The bill adds several organizations to the list of entities exempt from paying sales and use tax, clarifies contractor exemptions, and includes exemptions for items such as food, medicines, and motor vehicles sold to nonresidents. It also proposes a new exemption for the sale and storage of precious metal bullion and for clothing and footwear up to $250 per item, contingent on certain conditions. The bill would exempt scalp hair prosthesis or wigs necessary due to medical conditions from sales tax and would take effect upon passage.