If they’re not returned, can we deduct the cost of necessary garments from a final paycheck?

Q: “We are planning to require staff in one of our facilities to wear scrubs. We are providing the first couple of pairs and then requiring them to be returned upon leaving the company. Are we allowed to deduct the cost of the scrubs from their final paycheck if they do not return them? Also, is it legal to require them to sign a statement prior to providing the scrubs stating that their final paycheck will be deducted the cost of the scrubs if they don’t?” – Angie, Minnesota