Rhode Island 2026 Regular Session

Rhode Island House Bill H7697

Introduced
2/11/26  

Caption

RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND, COMPUTATION

Impact

If enacted, HB 7697 will amend the existing taxation laws related to sales and use taxes in Rhode Island. The exemption is anticipated to have positive implications for patients seeking scalp hair prostheses or wigs as part of their treatment regimens. This change can potentially improve the quality of life for individuals affected by hair loss, making essential medical items more affordable. Furthermore, it aligns with healthcare efforts to provide comprehensive support to patients undergoing medical treatments.

Summary

House Bill 7697 proposes to exempt from the sales tax any prescriptive scalp hair prosthesis or wig that is necessary due to hair loss resulting from a medical condition. This legislative initiative aims to alleviate financial burdens on individuals who need these products for medical or aesthetic reasons. By removing the sales tax on such necessary medical items, the bill seeks to improve access while supporting the wellbeing of those affected by hair loss due to various health conditions, including alopecia and chemotherapy treatments.

Contention

While the bill is expected to garner support from healthcare advocates and patients alike, some opposition may arise concerning the broader implications of tax exemptions on state revenue. Critics may argue that such exemptions could lead to a decrease in tax income, potentially affecting the funding of other essential state programs. Additionally, questions may be raised regarding the criteria for determining which products qualify as necessary medical items, thereby prompting discussions about the bill's overall economic impact.

Companion Bills

No companion bills found.

Previously Filed As

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 H5080

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

RI S0039

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

RI S0431

Exempts certain urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. Also defines urban and small farmers and urban farmland.

RI H5534

Exempts certain urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. This act would also define urban and small farmers and urban farmland.

RI H6400

Applies the 7% sales tax to sales of liquor and wine.

RI H6256

Repeals the property tax and sales and use tax exemption for boats.

RI H5735

Provides technical and other corrections to various general laws relating to taxation.

RI S0614

Provides technical and other corrections to various general laws relating to taxation.

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