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 "prosthetic device" to include items that artificially replace a missing portion of the body, including hair loss.

The bill also specifies exemptions from sales and use taxes for certain items, including scalp hair prostheses or wigs that are recommended by a physician to treat hair loss due to a medical condition. This exemption is part of the new language added to Section 44-18-30, which outlines gross receipts exempt from sales and use taxes.

The act is set to take effect upon passage.