District of Columbia sales tax for salons

Are haircuts and salon services taxable in District of Columbia?

Not stated. The District's tax pages do not say whether haircuts or other salon services are taxable: its list of taxable services is open-ended and names no barber, beauty, nail or skin service. Ask OTR. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from OTR's own publications, rules or statutes, read on October 25, 2026.

Haircuts: Not stated
Nails: Not stated
Products you sell: Taxable
State rate: 6%

Administered by District of Columbia Office of Tax and Revenue (OTR).The agency's page The state's own words

Services

Which salon services are taxable in District of Columbia?

Not stated. The District's tax pages do not say whether haircuts or other salon services are taxable: its list of taxable services is open-ended and names no barber, beauty, nail or skin service. Ask OTR.

Hair services: Not stated
Nail services: Not stated
Skin care and waxing: Not stated

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 District of Columbia?

Yes. Products a salon sells to clients are tangible personal property, and OTR says sales and use tax applies to the sale of tangible personal property in the District, so collect the sales tax on retail product sales. The state rate is 6%.

The rate

What is the sales tax rate in District of Columbia?

Statewide tax: Sales and Use Tax
State rate: 6%
Local sales taxes: Not stated

The permit

Does a salon need a sales tax permit in District of Columbia?

FR-500 New Business Registration. Register the business with OTR by filing the FR-500 New Business Registration through MyTax.DC.gov before making taxable sales, and list every location where you will collect sales tax.

Registration: FR-500 New Business Registration
State fee: Not stated

Register with OTR

Good to know

What else District of Columbia says about salons and sales tax

Health-club services and tanning studios are subject to DC sales tax, so a spa's tanning charges are taxable.
Any business that makes a taxable sale or provides a taxable service must file a sales tax return with OTR.
OTR says its list of taxable services is only a guide and is not all-inclusive, so an unlisted service cannot be assumed to be exempt.

Sources

What District of Columbia's official pages say

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

Products you sell: “Sales and use tax is applied to the sale, lease, or rental of tangible personal property and certain services in the District of Columbia.”
otr.cfo.dc.gov
The tax and its rate: “a tax on the use, storage, or consumption of any tangible personal property and service sold or purchased at retail sale”
code.dccouncil.gov
“shall be 6.0%, except for certain enumerated services specified under the DC Code, until September 30, 2027”
otr.cfo.dc.gov
The permit: “FR-500 New Business Registration (new registrations only)”
otr.cfo.dc.gov
The agency: “Any business not currently registered with the Office of Tax and Revenue that is performing any services or related activities associated with”
otr.cfo.dc.gov
Also good to know: “The sale of or charge for health-club services or a tanning studio;”
code.dccouncil.gov
Also good to know: “Every individual or business is required to file a sales tax return if they had a taxable sale or provided a taxable service.”
otr.cfo.dc.gov
Also good to know: “Although the list of examples of the services subject to sales tax are not intended to be all inclusive”
otr.cfo.dc.gov

Questions

District of Columbia salon sales tax, answered

Are haircuts taxable in District of Columbia?

Not stated. District of Columbia's official pages we read do not settle whether haircuts, color, styling, perms and shaves are taxable. Ask OTR.

Do nail salons charge sales tax in District of Columbia?

Not stated. District of Columbia's official pages we read do not settle whether manicures, pedicures and nail enhancements are taxable. Ask OTR.

Are facials and waxing taxable in District of Columbia?

Not stated. District of Columbia's official pages we read do not settle whether facials, waxing and other hair removal, and makeup are taxable. Ask OTR.

Do salons charge sales tax on products in District of Columbia?

Yes. Products a salon sells to clients are tangible personal property, and OTR says sales and use tax applies to the sale of tangible personal property in the District, so collect the sales tax on retail product sales. The state rate is 6%.

Does a salon need a sales tax permit in District of Columbia?

FR-500 New Business Registration. Register the business with OTR by filing the FR-500 New Business Registration through MyTax.DC.gov before making taxable sales, and list every location where you will collect sales tax.

What is the sales tax rate in District of Columbia?

The statewide rate of District of Columbia's Sales and Use Tax is 6%. Check the rate for your address with OTR.

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Are Haircuts Taxable in District of Columbia? Salon Sales Tax Rules | SalonAI