North Carolina sales tax for salons
Are haircuts and salon services taxable in North Carolina?
No. Under NCDOR Sales and Use Tax Bulletin SUTB 14-1, a barber or beauty shop's gross receipts from rendering personal services are not subject to sales and use tax, so haircuts and other salon services are not taxable in North Carolina. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the North Carolina 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
- 4.75%
Administered by North Carolina Department of Revenue.The agency's page The state's own words
Services
Which salon services are taxable in North Carolina?
No. Under NCDOR Sales and Use Tax Bulletin SUTB 14-1, a barber or beauty shop's gross receipts from rendering personal services are not subject to sales and use tax, so haircuts and other salon services are not taxable in North Carolina.
- 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 North Carolina?
Yes. Hair care products, cosmetics and other health and beauty aids that a salon sells to its clients are taxable retail sales, so the salon must register with the Department and collect the tax. The state rate is 4.75% plus local tax.
The rate
What is the sales tax rate in North Carolina?
- Statewide tax
- Sales and Use Tax
- State rate
- 4.75%
- 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 North Carolina Department of Revenue.
The permit
Does a salon need a sales tax permit in North Carolina?
Sales and Use Tax Certificate of Registration. Register with NCDOR for a Sales and Use Tax Certificate of Registration before you sell products to clients; there is no fee for it.
- Registration
- Sales and Use Tax Certificate of Registration
- State fee
- Free
Good to know
What else North Carolina says about salons and sales tax
- Supplies a salon buys for use in running the business (tools, equipment, materials, supplies) are taxable at purchase, so the salon pays sales tax on them.
- Charges for gift certificates and gift cards that can be redeemed for items are not taxed when sold; the tax applies when the holder redeems them for taxable items.
Sources
What North Carolina's official pages say
Each answer above, in the words of the North Carolina 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 North Carolina Department of Revenue or an accountant.
- Hair services
“The gross receipts of barber and beauty shop operators derived from rendering personal services are not subject to sales and use tax.”
ncdor.gov - Products you sell
“Barber and beauty shop operators who purchase hair care products, cosmetics, and other health and beauty aids and make retail sales of such tangible personal property to their customers, are required to register with the Department as retailers”
ncdor.gov - The tax and its rate
“A privilege tax is imposed on a retailer engaged in business in the State at the percentage rates of the retailer's net taxable sales or gross receipts, listed in this subsection.”
ncleg.gov “The general rate of tax is four and three-quarters percent (4.75%).”
ncleg.gov “The following local sales and use taxes are levied in all one hundred (100) counties, the total of which equals 2.00%.”
ncdor.gov - The permit
“You must register with the Department to obtain a sales and use tax Certificate of Registration.”
ncdor.gov “No. There is no fee charged for a Certificate of Registration.”
ncdor.gov - The agency
“distributed by the Department of Revenue.”
ncdor.gov - Also good to know
“health and beauty aids, and any other supplies purchased for use in connection with the operation of their businesses are subject to the general State, applicable local, and applicable transit rates of sales and use tax.”
ncdor.gov - Also good to know
“Charges by retailers for gift certificates and gift cards that can be redeemed for items are not subject to sales and use tax at the point of sale.”
ncdor.gov
Questions
North Carolina salon sales tax, answered
Are haircuts taxable in North Carolina?
Do nail salons charge sales tax in North Carolina?
Are facials and waxing taxable in North Carolina?
Do salons charge sales tax on products in North Carolina?
Does a salon need a sales tax permit in North Carolina?
What is the sales tax rate in North Carolina?
Plan the rest
Opening or running a salon in North Carolina
- Every step to opening a salon in North Carolina, as a checklist
- What North Carolina requires to license a salon
- What North Carolina 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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