Michigan sales tax for salons
Are haircuts and salon services taxable in Michigan?
No. Haircuts, nail services and skin services are not taxable in Michigan: the sales tax reaches sales of tangible personal property, and the use tax reaches only the services the law specifies, which Treasury describes as telecommunications and hotel/motel accommodations. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Michigan Department of Treasury's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- Taxable
Administered by Michigan Department of Treasury.The agency's page The state's own words
Services
Which salon services are taxable in Michigan?
No. Haircuts, nail services and skin services are not taxable in Michigan: the sales tax reaches sales of tangible personal property, and the use tax reaches only the services the law specifies, which Treasury describes as telecommunications and hotel/motel accommodations.
- 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 Michigan?
Yes. Products a salon sells to clients are taxable retail sales at 6%, so the salon must hold a sales tax license to collect the tax. The state rate is 6%.
The rate
What is the sales tax rate in Michigan?
- Statewide tax
- Sales and Use Tax
- State rate
- 6%
- Local sales taxes
- No
The permit
Does a salon need a sales tax permit in Michigan?
Sales Tax License. Register for a free Michigan sales tax license through Michigan Treasury Online or by mailing Form 518, then charge 6% sales tax on product sales to clients.
- Registration
- Sales Tax License
- State fee
- Free
Good to know
What else Michigan says about salons and sales tax
- A salon that runs both a taxable product business and an untaxed service business must keep separate books showing which transactions are taxable.
- Michigan's use tax applies to using or consuming goods in the state, so supplies a salon uses up in services, such as shampoo, color and wax, are not bought tax-free.
Sources
What Michigan's official pages say
Each answer above, in the words of the Michigan Department of Treasury's own publications, rules or statutes, read on October 25, 2026. This is not tax advice: rules and rates change, so confirm with the Michigan Department of Treasury or an accountant.
- Hair services
“at a total combined rate equal to 6% of the price of the property or services specified in section 3a or 3b”
legislature.mi.gov “Use tax is also applied to certain services such as telecommunications and hotel/motel accommodations.”
michigan.gov - Products you sell
“Individuals or businesses that sell tangible personal property to the final consumer are required to remit a 6% sales tax on the total price of their taxable retail sales to the State of Michigan.”
michigan.gov “means a sale, lease, or rental of tangible personal property for any purpose other than for resale, sublease, or subrent.”
legislature.mi.gov - The tax and its rate
“Michigan does not allow city or local units to impose sales tax.”
michigan.gov - The permit
“Individuals or businesses that sell tangible personal property to the final consumer need a sales tax license.”
michigan.gov “No, there is not a fee for a sales tax license.”
michigan.gov - The agency
“Treasury determines this filing frequency each year.”
michigan.gov - Also good to know
“shall keep books to show separately the transactions used in determining the tax levied by this act”
legislature.mi.gov - Also good to know
“for the privilege of using, storing, or consuming tangible personal property in this state”
legislature.mi.gov
Questions
Michigan salon sales tax, answered
Are haircuts taxable in Michigan?
Do nail salons charge sales tax in Michigan?
Are facials and waxing taxable in Michigan?
Do salons charge sales tax on products in Michigan?
Does a salon need a sales tax permit in Michigan?
What is the sales tax rate in Michigan?
Plan the rest
Opening or running a salon in Michigan
- Every step to opening a salon in Michigan, as a checklist
- What Michigan requires to license a salon
- What Michigan 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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