Extends sales and use taxes to elective cosmetic services to support seniors dually eligible for both medicare and medicaid who are unable to pay for the costs of their medicare part D copayments.

Requires the department of revenue to: (1) Annually estimate the increase in state revenue for the prior calendar year resulting from the changes made to the excise taxation of cosmetic medical services; and

(2) Certify the estimated amount to the state treasurer.

Creates the senior pharmacy assistance account.