Delaware sales tax for salons
Are haircuts and salon services taxable in Delaware?
No. Delaware has no sales tax, so clients pay no tax on haircuts or other salon services. The salon itself pays Delaware's gross receipts tax on what it takes in. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Delaware Division of Revenue's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- No state tax
- State rate
- No sales tax
Administered by Delaware Division of Revenue.The agency's page The state's own words
Services
Which salon services are taxable in Delaware?
No. Delaware has no sales tax, so clients pay no tax on haircuts or other salon services. The salon itself pays Delaware's gross receipts tax on what it takes in.
- 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 Delaware?
No state sales tax. Delaware has no sales tax on the products a salon sells either; those sales count toward the salon's own gross receipts tax.
The rate
What is the sales tax rate in Delaware?
- Statewide tax
- None
- Local sales taxes
- No
The permit
Does a salon need a sales tax permit in Delaware?
Business License. Delaware has no sales tax to collect, so there is no sales tax permit; a salon registers for a Division of Revenue business license instead. The state fee is $75.
- Registration
- Business License
- State fee
- $75
Good to know
What else Delaware says about salons and sales tax
- Gross receipts tax on personal service providers is 0.3983% of income from services, after a $100,000 monthly exclusion (first $100,000 of fees per month, or $300,000 quarterly).
- Gross receipts cannot be reduced by the cost of goods or property sold or by labor costs, so the cost of supplies used in services is not deductible.
- A beauty shop may sell products such as shampoo or brushes without a retailer license only while its annual product sales stay at or under $8,500; above that, a retailer license is required.
Sources
What Delaware's official pages say
Each answer above, in the words of the Delaware Division of Revenue's own publications, rules or statutes, read on October 25, 2026. This is not tax advice: rules and rates change, so confirm with the Delaware Division of Revenue or an accountant.
- Hair services
“Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.”
revenue.delaware.gov - The tax and its rate
“Delaware does not impose a state or local sales tax”
revenue.delaware.gov - The permit
“An occupational professional or personal service provider is required to obtain a business license -- $75 for the first location and $25 for each additional location”
revenuefiles.delaware.gov - Also good to know
“Additionally, a gross receipts tax is levied at the rate of .3983% (.003983) on the amount of income received from goods sold and services rendered in Delaware.”
revenuefiles.delaware.gov - Also good to know
“There are no deductions for the cost of goods or property sold, labor costs, interest expense, discount paid, delivery costs, state or federal taxes, or any other expenses allowed.”
revenue.delaware.gov - Also good to know
“such as a beauty shop which sells shampoo, hair brushes, etc, is permitted to make such sales without obtaining an additional license as retailer provided such sales do not exceed $8,500 annually”
revenuefiles.delaware.gov
Questions
Delaware salon sales tax, answered
Are haircuts taxable in Delaware?
Do nail salons charge sales tax in Delaware?
Are facials and waxing taxable in Delaware?
Do salons charge sales tax on products in Delaware?
Does a salon need a sales tax permit in Delaware?
Plan the rest
Opening or running a salon in Delaware
- Every step to opening a salon in Delaware, as a checklist
- What Delaware requires to license a salon
- What Delaware 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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