The bill amends Sections 44-18-7.1 and 44-18-30 of the General Laws concerning sales and use tax. It introduces new definitions, including the definition of "prosthetic device," which now encompasses devices for hair loss. The bill clarifies that a "bundled transaction" excludes certain sales where products are essential to a service or where taxable products constitute ten percent or less of the total purchase price.

A significant addition is the exemption from sales tax for scalp hair prostheses or wigs worn for hair loss when recommended by a physician to treat a medical condition. The bill also proposes other exemptions for feminine hygiene products, breast pump supplies, and various essential goods and services, such as educational materials and equipment for commercial fishing. The legislation aims to streamline tax regulations while ensuring affordability for residents and organizations. This act would take effect upon passage.