New York sales tax for salons
Are haircuts and salon services taxable in New York?
No, not at the state level. New York State's sales tax does not apply to haircuts, manicures, pedicures, waxing or other beauty services, and outside New York City they carry no local sales tax either. New York City adds its own 4.5% sales tax on beauty, barbering, manicures, pedicures, electrolysis, waxing and similar services, which carry no New York State sales tax. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the New York State Department of Taxation and Finance's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- Taxable
Administered by New York State Department of Taxation and Finance.The agency's page The state's own words
Services
Which salon services are taxable in New York?
No, not at the state level. New York State's sales tax does not apply to haircuts, manicures, pedicures, waxing or other beauty services, and outside New York City they carry no local sales tax either. New York City adds its own 4.5% sales tax on beauty, barbering, manicures, pedicures, electrolysis, waxing and similar services, which carry no New York State sales tax.
- 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 York?
Yes. Shampoos, conditioners and hair styling products sold to clients are taxable throughout New York State; dandruff preparations including dandruff shampoo and hair-regrowth treatments are not taxable. The state rate is 4% plus local tax.
The rate
What is the sales tax rate in New York?
- Statewide tax
- Sales and Use Tax
- State rate
- 4%
- 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 New York State Department of Taxation and Finance.
The permit
Does a salon need a sales tax permit in New York?
Certificate of Authority. Register for sales tax through New York Business Express before you begin business, and apply at least 20 days before you start operating or buy another business's assets.
- Registration
- Certificate of Authority
- State fee
- Not stated
Register with the New York State Department of Taxation and Finance
Good to know
What else New York says about salons and sales tax
- Products a salon buys to use up in services (such as shampoo or color used on clients) cannot be bought tax-free for resale, and sales tax must be paid to the supplier.
- Booth rent that gives the renter the right to use a space is not subject to sales tax.
- In New York City, the 4.5% city sales tax applies to the service itself, with no state sales tax on it. Products sold in the city carry the combined 8.875% rate.
Sources
What New York's official pages say
Each answer above, in the words of the New York State Department of Taxation and Finance'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 York State Department of Taxation and Finance or an accountant.
- Hair services
“exempt from state and local sales tax everywhere in New York State”
tax.ny.gov “The City Sales Tax rate is 4.5% on the service, there is no New York State sales tax.”
nyc.gov - Nail services
“Manicures and pedicures Sales of other products, such as nail polish, nail files, or other property 4½% NYC local rate”
tax.ny.gov - Skin care and waxing
“Hair removal services, such as electrolysis or waxing 4½% NYC local rate Not taxable”
tax.ny.gov - Local taxes on services
“Beauty, barbering, hair restoring, manicures, pedicures, electrolysis, massage, tanning, tattooing and other, similar services.”
nyc.gov - Products you sell
“are sales of tangible personal property subject to sales tax throughout New York State”
tax.ny.gov - The tax and its rate
“The combined sales and use tax rate equals the state rate (currently 4%) plus any local tax rate imposed by a city, county, or school district.”
tax.ny.gov - The permit
“The _Certificate of Authority_ gives you the right to collect sales tax on your taxable sales and allows you to issue and accept most New York State sales tax exemption certificates.”
tax.ny.gov - The agency
“This bulletin explains how the New York State and local sales and use taxes (sales tax) apply to businesses that sell beautician, barbering, and hair restoration services.”
tax.ny.gov - Also good to know
“Any products you buy to be used in providing beautician, barbering, or hair restoration services cannot be purchased for resale, and you must pay sales tax to your supplier at the time of purchase.”
tax.ny.gov - Also good to know
“Charges for booth rentals that give the renter the right to use certain space are considered to be charges for the rental of real property and are not subject to sales tax.”
tax.ny.gov
Questions
New York salon sales tax, answered
Are haircuts taxable in New York?
Do nail salons charge sales tax in New York?
Are facials and waxing taxable in New York?
Do salons charge sales tax on products in New York?
Does a salon need a sales tax permit in New York?
What is the sales tax rate in New York?
Plan the rest
Opening or running a salon in New York
- Every step to opening a salon in New York, as a checklist
- What New York requires to license a salon
- What New York 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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