Bill > H5080

This bill exempts scalp hair prostheses or wigs from sales tax when they are necessary due to hair loss from a medical condition. Specifically, the bill amends the existing sales tax law by inserting the phrase "including hair loss" in the definition of "prosthetic device" to clarify that hair prostheses or wigs purchased to address medical hair loss are considered tax-exempt. The modification expands the existing exemption for prosthetic devices, which are defined as replacement, corrective, or supportive devices worn on or in the body to artificially replace a missing body part, prevent or correct physical deformity, or support a weak or deformed body part. By adding "including hair loss" to this definition, the bill ensures that individuals who need wigs or hair prostheses due to medical conditions like cancer treatment or alopecia will not have to pay sales tax on these items. The bill takes effect immediately upon passage.

Budget and Finance

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