The bill amends Sections 44-18-7.1 and 44-18-30 of the General Laws concerning sales and use taxes. It introduces new definitions and clarifications for terms related to taxation, specifically adding a new section, 44-18-30, which details gross receipts exempt from sales and use taxes. The bill exempts from sales tax any prescriptive scalp hair prosthesis or wig that is necessary due to hair loss to treat a medical condition. Additionally, it includes exemptions for artificial hearing devices and hearing aids, whether or not sold on prescription, as well as other medical and health-related items. The act aims to streamline tax regulations while ensuring essential goods and services remain accessible, with the act set to take effect immediately upon passage.