Nebraska sales tax for salons
Are haircuts and salon services taxable in Nebraska?
No. Under Nebraska Reg-1-047, barber and beauty shop operators are primarily rendering personal services that are not subject to sales tax, and the state taxes only certain enumerated services (Reg-1-001.01), which do not include haircuts, nail or skin services. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Nebraska Department of Revenue's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- Taxable
- State rate
- 5.5%
Administered by Nebraska Department of Revenue.The agency's page The state's own words
Services
Which salon services are taxable in Nebraska?
No. Under Nebraska Reg-1-047, barber and beauty shop operators are primarily rendering personal services that are not subject to sales tax, and the state taxes only certain enumerated services (Reg-1-001.01), which do not include haircuts, nail or skin 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 Nebraska?
Yes. A salon that sells products to clients must register, collect and remit Nebraska sales tax on those sales directly to the Department of Revenue. The state rate is 5.5% plus local tax.
The rate
What is the sales tax rate in Nebraska?
- Statewide tax
- Sales and Use Tax
- State rate
- 5.5%
- 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 Nebraska Department of Revenue.
The permit
Does a salon need a sales tax permit in Nebraska?
Sales Tax Permit. Before selling products to clients, file Nebraska Tax Application Form 20 online, by fax or by mail to get a Sales Tax Permit for each salon location. It is free.
- Registration
- Sales Tax Permit
- State fee
- Free
Good to know
What else Nebraska says about salons and sales tax
- Salon operators are the consumers of the materials they use in their business, so they pay sales tax on the supplies they buy to use up in services.
- A salon may buy items for resale tax-free, but it owes use tax on any resale items it uses while performing services.
- A sale in a Nebraska city that imposes a local sales tax is taxed at the state rate plus the applicable local rate.
Sources
What Nebraska's official pages say
Each answer above, in the words of the Nebraska 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 Nebraska Department of Revenue or an accountant.
- Hair services
“rendering personal services not subject to the sales tax.”
revenue.nebraska.gov - Nail services
“receipts from the sale or providing of certain enumerated”
revenue.nebraska.gov - Products you sell
“they are required to register, collect and remit the tax on such”
revenue.nebraska.gov - The tax and its rate
“The Nebraska state sales and use tax rate is 5.5%.”
revenue.nebraska.gov “In addition, local sales and use taxes can be set at 0.5%, 1%, 1.5%, 1.75%, or 2%, as adopted by city or county governments.”
revenue.nebraska.gov - The permit
“Sales Tax Permit. Every person engaged in business as a retailer making retail sales of taxable property or services in Nebraska”
revenue.nebraska.gov “Laws 2002, Second Special Session, LB 32, Section 2, repealed the fee for persons making”
revenue.nebraska.gov - The agency
“Nebraska Sales and Use Tax FAQs Nebraska Department of Revenue”
revenue.nebraska.gov - Also good to know
“are the consumers of the materials used in their business”
revenue.nebraska.gov - Also good to know
“Operators will pay the use tax on any of the items”
revenue.nebraska.gov - Also good to know
“Deliveries into a Nebraska city that imposes a local sales tax are taxed at the state rate (5.5%), plus the applicable local rate.”
revenue.nebraska.gov
Questions
Nebraska salon sales tax, answered
Are haircuts taxable in Nebraska?
Do nail salons charge sales tax in Nebraska?
Are facials and waxing taxable in Nebraska?
Do salons charge sales tax on products in Nebraska?
Does a salon need a sales tax permit in Nebraska?
What is the sales tax rate in Nebraska?
Plan the rest
Opening or running a salon in Nebraska
- Every step to opening a salon in Nebraska, as a checklist
- What Nebraska requires to license a salon
- What Nebraska 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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