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 specifies 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. This expands tax relief for individuals requiring such medical aids. The legislation aims to streamline tax regulations while ensuring affordability for residents and organizations. The act would take effect upon passage.