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

This bill amends state laws regarding sales and use taxes by adding a new exemption for scalp hair prostheses and wigs required due to medical hair loss. The legislation also updates definitions for bundled transactions, clarifying how to calculate tax when multiple items are sold together for a single price, and provides specific rules for determining when taxable items in a bundle are too small to require separate tax calculation. Additionally, the bill refines categories for clothing, computers, and related items to ensure consistent application of tax rules across different types of products. These changes directly affect retailers and consumers by altering how certain items are taxed and how bundled sales are processed.