New Jersey sales tax for salons

Are haircuts and salon services taxable in New Jersey?

No. Haircuts, nail services, facials and waxing are not taxable at a New Jersey salon: the Division of Taxation says most personal services performed in a salon are exempt, and its publication lists cutting, manicures, facials and waxing among the exempt services. The salon services it names as taxable are massage, tanning and permanent cosmetic makeup. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the New Jersey Division of Taxation's own publications, rules or statutes, read on October 25, 2026.

Haircuts: Not taxable
Nails: Not taxable
Products you sell: Taxable
State rate: 6.625%

Administered by New Jersey Division of Taxation (Department of the Treasury).The agency's page The state's own words

Services

Which salon services are taxable in New Jersey?

No. Haircuts, nail services, facials and waxing are not taxable at a New Jersey salon: the Division of Taxation says most personal services performed in a salon are exempt, and its publication lists cutting, manicures, facials and waxing among the exempt services. The salon services it names as taxable are massage, tanning and permanent cosmetic makeup.

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 New Jersey?

Yes. Products a salon sells to clients, such as shampoo, conditioner, wigs, makeup and nail polish, are subject to sales tax and must be charged to the customer unless the buyer gives a valid resale certificate. The state rate is 6.625%.

The rate

What is the sales tax rate in New Jersey?

Statewide tax: Sales and Use Tax
State rate: 6.625%
Local sales taxes: No

The permit

Does a salon need a sales tax permit in New Jersey?

Certificate of Authority. Register through the NJ Business Gateway by completing Form NJ-REG and indicate that you will collect sales tax; the state then issues a Certificate of Authority to Collect Sales Tax, which must be displayed at your business location.

Registration: Certificate of Authority
State fee: Not stated

Register with the New Jersey Division of Taxation

Good to know

What else New Jersey says about salons and sales tax

A salon that buys shampoo, conditioner, hair dye or wax to use up in its services owes sales tax on those purchases, because the salon is the end user of those supplies.
If a salon charges tax on a taxable service, it must show the tax separately on every invoice.
Certain personal services are taxable at salons; the publication's examples are massage, tanning and permanent cosmetic makeup.

Sources

What New Jersey's official pages say

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

Hair services: “Most personal services performed in a salon are exempt from Sales Tax.”
nj.gov
Products you sell: “in addition to providing personal services, Sales Tax must be collected on the sale of those taxable”
nj.gov
The tax and its rate: “New Jersey has a single rate sales tax for the entire State.”
nj.gov
“Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.”
nj.gov
The permit: “you will receive a Certificate of Authority to Collect Sales Tax from the State.”
business.nj.gov
The agency: “State of NJ - Department of the Treasury - Division of Taxation - Rates and Boundaries”
nj.gov
Also good to know: “Owners of salons pay Sales Tax on the supplies and equipment that will be used to provide their”
nj.gov
Also good to know: “The salon or spa must separately state the tax on all invoices.”
nj.gov
Also good to know: “Certain personal services performed in a salon are taxable.”
nj.gov

Questions

New Jersey salon sales tax, answered

Are haircuts taxable in New Jersey?

No. On the New Jersey Division of Taxation's official pages, New Jersey'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 New Jersey?

No. On the New Jersey Division of Taxation's official pages, New Jersey'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 New Jersey?

No. On the New Jersey Division of Taxation's official pages, New Jersey'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 New Jersey?

Yes. Products a salon sells to clients, such as shampoo, conditioner, wigs, makeup and nail polish, are subject to sales tax and must be charged to the customer unless the buyer gives a valid resale certificate. The state rate is 6.625%.

Does a salon need a sales tax permit in New Jersey?

Certificate of Authority. Register through the NJ Business Gateway by completing Form NJ-REG and indicate that you will collect sales tax; the state then issues a Certificate of Authority to Collect Sales Tax, which must be displayed at your business location.

What is the sales tax rate in New Jersey?

The statewide rate of New Jersey's Sales and Use Tax is 6.625%. Check the rate for your address with the New Jersey Division of Taxation.

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Are Haircuts Taxable in New Jersey? Salon Sales Tax Rules | SalonAI