Kentucky sales tax for salons
Are haircuts and salon services taxable in Kentucky?
No. Kentucky's Department of Revenue says personal care services by barbers and hairdressers are not part of the state's taxable services, and nail services, facials and waxing are not on the statute's list of taxable services either. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Kentucky Department of Revenue's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- Taxable
Administered by Kentucky Department of Revenue.The agency's page The state's own words
Services
Which salon services are taxable in Kentucky?
No. Kentucky's Department of Revenue says personal care services by barbers and hairdressers are not part of the state's taxable services, and nail services, facials and waxing are not on the statute's list of taxable services either.
- 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 Kentucky?
Yes. Products a salon sells to clients are retail sales of tangible personal property, which Kentucky taxes at 6 percent. The state rate is 6%.
The rate
What is the sales tax rate in Kentucky?
- Statewide tax
- Sales and Use Tax
- State rate
- 6%
- Local sales taxes
- No
The permit
Does a salon need a sales tax permit in Kentucky?
Sales and Use Tax Account/Permit. Register for a Sales and Use Tax Account at MyTaxes.ky.gov, or on paper with Form 10A100, before you collect tax on product sales.
- Registration
- Sales and Use Tax Account/Permit
- State fee
- Not stated
Good to know
What else Kentucky says about salons and sales tax
- A service business is treated as the consumer, not a retailer, of the tangible personal property it uses up in rendering services, so it pays sales tax on those supplies when it buys them.
- A salon that also sells products to clients is a retailer for those sales and must obtain permits, file returns and remit tax on them.
- Indoor tanning services, including tanning beds and spray tanning, are taxable at the state rate.
Sources
What Kentucky's official pages say
Each answer above, in the words of the Kentucky Department 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 Kentucky Department of Revenue or an accountant.
- Hair services
“personal care services provided by barbers and hairdressers are_ _not_ _part of the expansion of taxable services.”
taxanswers.ky.gov “The furnishing of the following services:”
apps.legislature.ky.gov - Skin care and waxing
“Persons rendering services specifically enumerated in KRS 139.200 are retailers subject to sales tax.”
apps.legislature.ky.gov - Products you sell
“gross receipts derived from both retail sales of tangible personal property, digital property”
revenue.ky.gov “Tax shall apply to the sale of tangible personal property to consumers.”
revenue.ky.gov - The tax and its rate
“Kentucky Sales and Use Tax is imposed at the rate of 6 percent of gross receipts or purchase price.”
revenue.ky.gov “There are no local sales and use taxes in Kentucky.”
revenue.ky.gov - The permit
“Sales and Use Tax Account/Permit”
revenue.ky.gov - Also good to know
“of the tangible personal property which they use incidentally in rendering”
revenue.ky.gov - Also good to know
“the business of selling tangible personal property to consumers, that person shall be classified as”
revenue.ky.gov - Also good to know
“Indoor skin tanning services, including but not limited to tanning booth or”
apps.legislature.ky.gov
Questions
Kentucky salon sales tax, answered
Are haircuts taxable in Kentucky?
Do nail salons charge sales tax in Kentucky?
Are facials and waxing taxable in Kentucky?
Do salons charge sales tax on products in Kentucky?
Does a salon need a sales tax permit in Kentucky?
What is the sales tax rate in Kentucky?
Plan the rest
Opening or running a salon in Kentucky
- Every step to opening a salon in Kentucky, as a checklist
- What Kentucky requires to license a salon
- What Kentucky 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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