Connecticut sales tax for salons

Are haircuts and salon services taxable in Connecticut?

Some are: nail services and skin care. Haircuts and other hair services are not taxable in Connecticut, but manicures, pedicures and all other nail services, and spa services such as body waxing, wraps, peels, scrubs and facials, are taxable at 6.35%. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from DRS's own publications, rules or statutes, read on October 25, 2026.

Haircuts: Not taxable
Nails: Taxable
Products you sell: Taxable
State rate: 6.35%

Administered by Connecticut Department of Revenue Services (DRS).The agency's page The state's own words

Services

Which salon services are taxable in Connecticut?

Some are: nail services and skin care. Haircuts and other hair services are not taxable in Connecticut, but manicures, pedicures and all other nail services, and spa services such as body waxing, wraps, peels, scrubs and facials, are taxable at 6.35%.

Hair services: Not taxable
Nail services: Taxable
Skin care and waxing: 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 Connecticut?

Yes. Hair care products sold to clients are taxable at the 6.35% state rate, per DRS. The state rate is 6.35%.

The rate

What is the sales tax rate in Connecticut?

Statewide tax: Sales and Use Tax
State rate: 6.35%
Local sales taxes: No

The permit

Does a salon need a sales tax permit in Connecticut?

Sales and Use Tax Permit. Register for the $100 Sales and Use Tax Permit through myconneCT before your first sale, since a salon that sells services or products must collect sales tax, and a $250 penalty applies for the first day of operating without one.

Registration: Sales and Use Tax Permit
State fee: $100

Register with DRS

Good to know

What else Connecticut says about salons and sales tax

Supplies a salon buys and uses up in services are goods bought for use in Connecticut; if the supplier does not charge sales tax, the salon owes use tax at the same rate as sales tax.
Operating without a Sales and Use Tax Permit carries a penalty: $250 for the first day, then $100 for each following day.
Massage services by a licensed massage therapist are not taxed, even though other spa services are.

Sources

What Connecticut's official pages say

Each answer above, in the words of DRS's own publications, rules or statutes, read on October 25, 2026. This is not tax advice: rules and rates change, so confirm with DRS or an accountant.

Hair services: “Most services provided by beauty shops and barbershops, including, but not limited to, haircutting, shampooing, hair coloring, perming”
portal.ct.gov
“The rendering of certain services, as defined in subdivision (37) of this subsection, for a consideration”
cga.ct.gov
Nail services: “Manicure services, pedicure services and all other nail services, regardless of where performed”
portal.ct.gov
Skin care and waxing: “Spa services, regardless of where performed, including body waxing and wraps, peels, scrubs and facials”
cga.ct.gov
Products you sell: “The sales tax rate of 6.35% applies to the retail sale, lease, or rental of most goods”
portal.ct.gov
“Cosmetics, dentifrices, mouthwash, shaving and hair care products, soaps and deodorants all remain taxable”
portal.ct.gov
The tax and its rate: “imposes the Connecticut sales and use tax on the gross receipts from the sale of tangible personal property at retail”
portal.ct.gov
“There are no additional sales taxes imposed by local jurisdictions in Connecticut.”
portal.ct.gov
The permit: “you will receive a Sales and Use Tax Permit that should be displayed conspicuously”
portal.ct.gov
“There is a $100 fee for registering to collect sales and use tax.”
portal.ct.gov
The agency: “You must obtain a Sales and Use Tax Permit from DRS”
portal.ct.gov
Also good to know: “Any business that purchases goods or taxable services for use in Connecticut and does not pay Connecticut sales tax must pay the Connecticut use tax.”
portal.ct.gov
Also good to know: “A penalty of $250 applies for the first day the person engages in business without a seller's permit”
portal.ct.gov
Also good to know: “Massage services by a licensed massage therapist remain nontaxable.”
portal.ct.gov

Questions

Connecticut salon sales tax, answered

Are haircuts taxable in Connecticut?

No. On DRS's official pages, Connecticut's Sales and Use Tax does not apply to haircuts, color, styling, perms and shaves. Products you sell to clients are taxed separately.

Do nail salons charge sales tax in Connecticut?

Yes. On DRS's official pages, Connecticut's Sales and Use Tax applies to manicures, pedicures and nail enhancements, at 6.35%.

Are facials and waxing taxable in Connecticut?

Yes. On DRS's official pages, Connecticut's Sales and Use Tax applies to facials, waxing and other hair removal, and makeup, at 6.35%.

Do salons charge sales tax on products in Connecticut?

Yes. Hair care products sold to clients are taxable at the 6.35% state rate, per DRS. The state rate is 6.35%.

Does a salon need a sales tax permit in Connecticut?

Sales and Use Tax Permit. Register for the $100 Sales and Use Tax Permit through myconneCT before your first sale, since a salon that sells services or products must collect sales tax, and a $250 penalty applies for the first day of operating without one.

What is the sales tax rate in Connecticut?

The statewide rate of Connecticut's Sales and Use Tax is 6.35%. Check the rate for your address with DRS.

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Are Haircuts Taxable in Connecticut? Salon Sales Tax Rules | SalonAI