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Last Updated: 12/28/2015

Barber Shop, Salon, and Spa Services

What sales are taxable?

Below are some examples of services and products and whether or not the sale is taxable. 

​Service or Product

​Taxable or Not Taxable

​Examples

​Barber shop and salon services

​Not taxable

  • ​Cutting, coloring, trimming, and styling hair
  • Shaving face or neck
  • Extending and restoring hair
  • Hair removal and waxing
  • Shampooing and conditioning treatments

​Spa Services

​Not taxable

  • ​Facials
  • Manicures and pedicures
  • Body scrubs, polishes, and wraps
  • Aroma therapy baths

​Beauty and cosmetic product sales

​Taxable

  • ​Hair products
  • Skincare products
  • Makeup
  • Hair pieces, if separately stated on invoice
  • Wigs

Do not pay sales or use tax when purchasing these products; give your supplier a completed Form ST3, Certificate of Exemption, and specify the resale exemption.

Package Sales

When a package sale includes taxable and nontaxable items or services for one price, the package is taxable. When the taxable items or services are 10 percent or less of the package price, the package is not taxable.

Examples

1. A $100 spa package includes:

  • Massage ($45, taxable)

  • Small lunch ($10, taxable)

  • Pedicure and manicure ($45, nontaxable)

The spa package is taxable because the massage and lunch is 55 percent of the package price.

2. A $200 spa package includes: 

  • Facial ($65, nontaxable)

  • Body wrap ($80, nontaxable)

  • Small lunch ($10, taxable)

  • Pedicure and manicure ($45, nontaxable) 

The spa package is nontaxable because the lunch is 5 percent of the package price.

What purchases are taxable?

Examples of nontaxable and taxable purchases are listed below.

​Type of item being purchased

​Taxable or Not Taxable

​Examples

​Consumable materials - items used while providing the service and are not reused afterward.

​Taxable

  • ​Cosmetics
  • Cotton ball/pads
  • Nail polish, nail polish remover
  • Shampoo/conditioner
  • Sanitizing spray
  • Wax

​Tools and equipment

​Taxable

  • Brushes and combs
  • Chair and floor mats
  • Hair dryers
  • Nail clippers
  • Scissors and shears
  • Styling chairs
  • Styling tools (straighteners, curling irons)
  • Towels

​Clothing

​Not taxable

  • Aprons
  • Bath robes
  • Capes
  • Work clothes/uniforms
  • Gloves
  • Slippers

Note: General clothing items are not taxable. However, some clothing accessories and equipment are taxable. For more information, see Fact Sheet 105, Clothing.

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