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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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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. |
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.
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.
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