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Barber Shop, Salon, and Spa Services

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Taxable and nontaxable services for barber shops, salons, and spa services are listed.

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Sales [+]

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, highlighting, perming trimming, and styling hair Extending and restoring hair Hair removal and waxing Shaving face or neck Shampooing and conditioning treatments
Spa Services	Not taxable	Aroma therapy baths Body scrubs, polishes, and wraps Facials Manicures and pedicures
Beauty and cosmetic product sales	Taxable	Hair pieces, if separately stated on invoice Hair products Makeup Skincare products Wigs Do not pay sales or use tax when purchasing these products; give your supplier a completed Form ST3, Certificate of Exemption. 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

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.

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.

Purchases [+]

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 Gloves Slippers Work clothes/uniforms Note: General clothing items are not taxable. However, some clothing accessories and equipment are taxable. For more information, see Clothing.

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
Gloves
Slippers
Work clothes/uniforms

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

Barber Shop, Salon, and Spa Services

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Barber Shop, Salon, and Spa Services