Maine sales tax for salons

Are haircuts and salon services taxable in Maine?

No. Haircuts are not taxable in Maine: the official Business Guide says there is no tax on services in general and names haircuts as an example, and nail and skin services are not on the state's list of taxable services. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Maine Revenue Services's own publications, rules or statutes, read on October 25, 2026.

Haircuts
Not taxable
Nails
Not taxable

Administered by Maine Revenue Services.The agency's page The state's own words

Services

Which salon services are taxable in Maine?

No. Haircuts are not taxable in Maine: the official Business Guide says there is no tax on services in general and names haircuts as an example, and nail and skin services are not on the state's list of taxable services.

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 Maine?

Yes. Products a salon sells to clients are retail sales of tangible personal property, which Maine taxes at 5.5%. The state rate is 5.5%.

The rate

What is the sales tax rate in Maine?

Statewide tax
Sales and Use Tax
State rate
5.5%
Local sales taxes
Not stated

The permit

Does a salon need a sales tax permit in Maine?

Retailer Certificate. Register for a free Retailer Certificate through the Maine Tax Portal before you sell retail products to clients, since those sales are taxable.

Registration
Retailer Certificate
State fee
Free

Register with the Maine Revenue Services

Good to know

What else Maine says about salons and sales tax

  • A service sold together with a product is taxed as part of the product's sale price, even when the invoice states the service separately.
  • Supplies a salon uses up during services are not bought for resale, so the salon pays tax when it buys them.

Sources

What Maine's official pages say

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

Hair services
“of services in general, such as personal services (e.g., haircuts and massages)”
maine.gov
Nail services
“the sale of certain services is specifically subject to”
maine.gov
“Taxable services subject to sales tax include:”
maine.gov
Products you sell
“or rentals of tangible personal property; products transferred electronically; prepaid calling”
maine.gov
The tax and its rate
“A sales tax is imposed at the rate of 5.5% of the sale price on retail sales”
maine.gov
The permit
“A Retailer Certificate is issued when a person applies to Maine Revenue Services”
maine.gov
“There is no fee for registration.”
maine.gov
Also good to know
“of the taxable sale price of the tangible personal property, even if stated separately on the invoice”
maine.gov
Also good to know
“sales if the items purchased will be used by the purchaser, rather than resold to someone”
maine.gov

Questions

Maine salon sales tax, answered

Are haircuts taxable in Maine?
No. On the Maine Revenue Services's official pages, Maine'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 Maine?
No. On the Maine Revenue Services's official pages, Maine's Sales and Use Tax does not apply to manicures, pedicures and nail enhancements. Products you sell to clients are taxed separately.
Are facials and waxing taxable in Maine?
No. On the Maine Revenue Services's official pages, Maine's Sales and Use Tax does not apply to facials, waxing and other hair removal, and makeup. Products you sell to clients are taxed separately.
Do salons charge sales tax on products in Maine?
Yes. Products a salon sells to clients are retail sales of tangible personal property, which Maine taxes at 5.5%. The state rate is 5.5%.
Does a salon need a sales tax permit in Maine?
Retailer Certificate. Register for a free Retailer Certificate through the Maine Tax Portal before you sell retail products to clients, since those sales are taxable.
What is the sales tax rate in Maine?
The statewide rate of Maine's Sales and Use Tax is 5.5%. Check the rate for your address with the Maine Revenue Services.

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