Rhode Island 2026 Regular Session

Rhode Island Senate Bill S2444

Introduced
2/6/26  

Caption

Exempts from the sales tax scalp hair prosthesis or wig that are necessary due to hair loss from a medical condition.

Impact

If passed, S2444 would amend existing tax legislation in Rhode Island, specifically Sections 44-18-7.1 and 44-18-30 concerning sales and use taxes. The exemption on sales tax for wigs or scalp prostheses can potentially encourage more individuals experiencing hair loss to seek these products without the financial encumbrance imposed by sales tax. This change is anticipated to promote better access to health-related services and products.

Summary

Bill S2444 proposes an exemption from sales tax for scalp hair prostheses or wigs that are necessary due to hair loss resulting from a medical condition. This legislation aims to alleviate financial burdens for individuals experiencing hair loss related to health issues, thereby granting them access to necessary products without the added cost of sales tax. The bill highlights an intent to provide supportive measures for individuals dealing with medical challenges, reflecting a compassionate approach to healthcare-related needs.

Contention

The introduction of this bill could generate discussions around equity in taxation, particularly regarding medical necessity and the state’s role in facilitating access to necessary health products. Critics may question why these specific products are chosen for exemption over others, and whether this sets a precedent for further exemptions that could complicate the tax system. Public debates are likely to focus on balancing the need for equitable healthcare access against the implications for state revenue.

Companion Bills

No companion bills found.

Previously Filed As

RI S0039

Exempts from the sales tax scalp hair prosthesis or wigs that are necessary due to hair loss from a medical condition.

RI H5080

Exempts from the sales tax scalp hair prosthesis or wigs that are necessary due to hair loss from a medical condition.

RI S0094

Exempts from the sales and use tax, the sale of beer and malt beverages at retail.

RI H5286

Exempts from the sales and use tax, the sale of beer and malt beverages at retail.

RI S0031

Exempts the trade-in value of pickup trucks weighing fourteen thousand pounds (14,000 lbs.) or less from sales and use tax.

RI S0041

Exempts from sales tax the trade-in values of motorcycles as well the proceeds received as a result of an unrecovered stolen or total loss of a motorcycle.

RI H5475

Exempts new or used bicycles from sale and use tax.

RI S0435

Exempts from the sales tax eligible school supplies, costing less than $30.00, purchased within one week prior to the commencement of the academic year.

RI H5787

Exempts from the sales tax eligible school supplies, costing less than $30.00, purchased within one week prior to the commencement of the academic year.

RI S0261

Exempts from the sales tax behind-the-meter batteries interconnected with a solar photovoltaic system.

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