Alopecia areata is an auto-immune disease resulting in the loss of body hair. Due to the psychological problems associated with the disease, physicians prescribe a prosthesis to be worn by victims. This full cranial prosthesis, known as the Blundell Hair- piece, is custom made from a scalp mold of the patient's head. The resulting plastic skull cap is held on the victim's head by the suction created by the custom mold.
Hair is woven into the skull cap to give a natural appearance.
The Blundell Hairpiece is individually designed for victims of the disease known as alopecia areata. This ruling is limited to the sale of the Blundell Hairpiece when it is custom made for victims of alopecia areata. The sale of the Blundell Hairpiece for other forms of baldness, including natural causes, as well as the sale of cosmetic wigs, is subject to the sales tax.