Beauty service professionals provide a variety of services to their clients. Not all services are taxable in the same way. This guide explains how each type of service is taxable, and what professionals need to know to file their excise tax returns correctly every time.
Updated March 2025
Contents
Beauty and wellness services
- Chair and booth rental
- Day spas
- Eyelash services
- Facials and skin care treatments
- Hair care including hair removal
- Makeup application
- Medical spas
- Microblading and permanent makeup
- Nail care services
- Personal property tax
- Purchases by the salon or spa
- Sales of products
- Specific licensing requirements
- Tanning services