California sales tax for salons
Are haircuts and salon services taxable in California?
No. Haircuts, hair coloring and styling, nail care and facial services are generally not subject to California sales tax when a salon performs them, according to the CDTFA barber and beauty shop guide. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from CDTFA's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- Taxable
- State rate
- 7.25%
Administered by California Department of Tax and Fee Administration (CDTFA).The agency's page The state's own words
Services
Which salon services are taxable in California?
No. Haircuts, hair coloring and styling, nail care and facial services are generally not subject to California sales tax when a salon performs them, according to the CDTFA barber and beauty shop guide.
- Hair services
- Not taxable
- Nail services
- Not taxable
- Skin care and waxing
- Not taxable
Hair services: haircuts, color, styling, perms and shaves. Nail services: manicures, pedicures and enhancements. Skin care: facials, waxing and other hair removal, and makeup.
Products
Do salons charge sales tax on products in California?
Yes. Shampoos, conditioners, nail polish, skin care products and other styling products that a salon sells to clients are subject to California sales tax, so the salon must hold a seller's permit to collect it. The state rate is 7.25% plus local tax.
The rate
What is the sales tax rate in California?
- Statewide tax
- Sales and Use Tax
- State rate
- 7.25%
- Local sales taxes
- Yes, added by cities, counties or districts
The rate a client pays depends on the salon's address: look it up with CDTFA.
The permit
Does a salon need a sales tax permit in California?
Seller's Permit. A salon that sells products to clients should register online with the CDTFA for a seller's permit, which has no charge; the CDTFA may ask for a security deposit depending on expected taxable sales.
- Registration
- Seller's Permit
- State fee
- Free
Good to know
What else California says about salons and sales tax
- The salon owes tax on the supplies it uses up in services, such as shampoo, color and wax, because it is the consumer of those items.
- Charges for booth or chair rent paid by independent professionals working in a salon are not subject to sales tax.
- The seller's permit must be displayed in a conspicuous area at the salon.
Sources
What California's official pages say
Each answer above, in the words of CDTFA's own publications, rules or statutes, read on October 25, 2026. This is not tax advice: rules and rates change, so confirm with CDTFA or an accountant.
- Hair services
“Services that are not subject to tax include, but are not limited to, hair cutting, coloring, or styling”
cdtfa.ca.gov - Nail services
“Services that are not subject to tax include, but are not limited to, hair cutting, coloring, or styling, beard trimming or shaving, facial massage and cleaning, skin piercing, laser treatments (removal of moles and skin tags), hair removal, nail care and polishing.”
cdtfa.ca.gov - Skin care and waxing
“facial massage and cleaning, skin piercing, laser treatments (removal of moles and skin tags), hair removal”
cdtfa.ca.gov - Products you sell
“when you sell hair styling and personal care products, such as shampoos, conditioners, nail polishes, skin care products, etc. to your customers, the sales are subject to sales tax.”
cdtfa.ca.gov - The tax and its rate
“In California, all sales are taxable unless the law provides a specific exemption.”
cdtfa.ca.gov “The statewide tax rate is 7.25%.”
cdtfa.ca.gov “In most areas of California, local jurisdictions have added district taxes that increase the tax owed by a seller.”
cdtfa.ca.gov - The permit
“Do You Need a California Seller's Permit?”
cdtfa.ca.gov “There is no charge for a seller's permit.”
cdtfa.ca.gov - The agency
“We developed this guide with topics related to this industry to help you better understand your sales and use tax obligations”
cdtfa.ca.gov - Also good to know
“you are considered the consumer of the supplies and products you use when performing these services and owe tax on the cost of those items.”
cdtfa.ca.gov - Also good to know
“Charges for booth rentals that provide persons the use of a workspace in a personal care shop (hair salon, barber, etc.) are not subject to sales tax.”
cdtfa.ca.gov - Also good to know
“Please note: Your seller's permit must be displayed in a conspicuous area at your business location.”
cdtfa.ca.gov
Questions
California salon sales tax, answered
Are haircuts taxable in California?
Do nail salons charge sales tax in California?
Are facials and waxing taxable in California?
Do salons charge sales tax on products in California?
Does a salon need a sales tax permit in California?
What is the sales tax rate in California?
Plan the rest
Opening or running a salon in California
- Every step to opening a salon in California, as a checklist
- What California requires to license a salon
- What California inspectors check in a salon
- Salon point of sale systems compared, with card fees
Salon sales tax in other states
Ready when you are
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