Montana sales tax for salons

Are haircuts and salon services taxable in Montana?

No. Montana has no general sales tax, so haircuts, nail services and skin care carry no state sales tax. The local resort tax in its designated resort communities covers lodging, food service, bars, destination recreation and luxuries, not salon services. Some local governments levy their own sales tax, so ask your city or borough. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Montana Department 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 Montana Department of Revenue.The agency's page The state's own words

Services

Which salon services are taxable in Montana?

No. Montana has no general sales tax, so haircuts, nail services and skin care carry no state sales tax. The local resort tax in its designated resort communities covers lodging, food service, bars, destination recreation and luxuries, not salon services. Some local governments levy their own sales tax, so ask your city or borough.

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 Montana?

No state sales tax. Montana has no general sales tax, so the state does not tax products a salon sells to clients; in the designated resort communities, the local resort tax also applies to luxuries, so check the city for retail items.

The rate

What is the sales tax rate in Montana?

Statewide tax
None
Local sales taxes
Yes, added by cities, counties or districts

The rate a client pays depends on the salon's address: look it up with the Montana Department of Revenue.

The permit

Does a salon need a sales tax permit in Montana?

None for a state sales tax. A Montana salon does not need a sales tax permit to collect tax, because the state has no sales tax; the Montana Business Registry Resale Certificate is given to vendors and is not filed with the Department of Revenue.

Good to know

What else Montana says about salons and sales tax

  • Because Montana has no general sales tax, a salon owes no sales tax on the supplies it uses up in services or on products it sells.
  • In the designated resort communities, the local resort tax also applies to luxuries sold in the resort area, so a salon there should check with its city.
  • The state does not administer the local resort tax, so questions about it go to the local government.

Sources

What Montana's official pages say

Each answer above, in the words of the Montana 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 Montana Department of Revenue or an accountant.

Hair services
“does not have a general-use sales tax”
revenue.mt.gov
The tax and its rate
“The resort tax is a sales tax that applies to:”
revenue.mt.gov
The agency
“Sales Tax Guidance for Montana Business and Residents”
revenue.mt.gov
Also good to know
“The resort tax also applies to luxuries sold in the resort area.”
revenue.mt.gov
Also good to know
“The Montana Department of Revenue does not administer the Local Resort Tax.”
revenue.mt.gov

Questions

Montana salon sales tax, answered

Are haircuts taxable in Montana?
No. Montana has no statewide sales tax, so haircuts, color, styling, perms and shaves carry no state sales tax.
Do nail salons charge sales tax in Montana?
No. Montana has no statewide sales tax, so manicures, pedicures and nail enhancements carry no state sales tax.
Are facials and waxing taxable in Montana?
No. Montana has no statewide sales tax, so facials, waxing and other hair removal, and makeup carry no state sales tax.
Do salons charge sales tax on products in Montana?
No state sales tax. Montana has no general sales tax, so the state does not tax products a salon sells to clients; in the designated resort communities, the local resort tax also applies to luxuries, so check the city for retail items.

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