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

SB 2167 amends state laws regarding sales and use taxes to exempt scalp hair prostheses and wigs that are medically necessary due to hair loss from sales tax liability. The bill also clarifies how bundled transactions are defined and taxed, specifically establishing rules for when multiple items sold together are treated as a single taxable unit versus separate items. Additionally, it sets specific thresholds for determining when taxable goods within a bundle are considered insignificant enough to not trigger tax on the entire package. These changes directly affect retailers selling medical hair products and businesses that bundle various goods for sale.