The bill amends Sections 44-18-7.1 and 44-18-30 of the General Laws concerning Sales and Use Taxes Liability and Computation. It introduces new definitions and clarifications related to sales and use tax. Specifically, it adds a definition for "artificially replace a missing portion of the body," which includes hair loss.

The bill also specifies that sales of scalp hair prostheses or wigs, when recommended by a physician to treat a medical condition, are exempt from sales and use taxes. This amendment broadens the scope of tax-exempt prosthetics and aims to enhance clarity and compliance in the sales and use tax process.

Additionally, the bill enumerates specific exemptions from sales and use taxes, including sales of newspapers, school meals, and items sold by charitable organizations. The legislation seeks to modernize the tax framework surrounding medical needs, ensuring individuals can access necessary items without the burden of sales tax. The act would take effect upon passage.