AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION

HB 7697 exempts prescribed scalp hair prosthetics and wigs from sales tax when medically necessary to treat hair loss from a health condition. This directly affects individuals with medical conditions like alopecia or cancer treatment side effects who require these items. The bill amends tax code sections to explicitly include "prosthetic devices" (defined as items necessary for medical treatment) under existing sales tax exemptions, alongside items like durable medical equipment. The policy change applies only to sales tax on qualifying products purchased by consumers.