North Dakota sales tax for salons

Are haircuts and salon services taxable in North Dakota?

No. North Dakota's administrative rule says personal and professional services are not subject to sales tax, so haircuts, nail and skin services are not taxed as services, though supplies a salon uses up in services are taxed when bought. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the North Dakota Office of State Tax Commissioner's own publications, rules or statutes, read on October 25, 2026.

Haircuts: Not taxable
Nails: Not taxable
Products you sell: Taxable
State rate: 5%

Administered by North Dakota Office of State Tax Commissioner.The agency's page The state's own words

Services

Which salon services are taxable in North Dakota?

No. North Dakota's administrative rule says personal and professional services are not subject to sales tax, so haircuts, nail and skin services are not taxed as services, though supplies a salon uses up in services are taxed when bought.

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 Dakota?

Yes. When a salon sells products to clients, the sale is taxable, and the salon must collect the tax. The state rate is 5% plus local tax.

The rate

What is the sales tax rate in North Dakota?

Statewide tax: Sales and Use Tax
State rate: 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 North Dakota Office of State Tax Commissioner.

The permit

Does a salon need a sales tax permit in North Dakota?

Sales and Use Tax Permit. A salon that sells taxable products must hold a Sales and Use Tax Permit, applied for through ND TAP about 30 days before opening.

Registration: Sales and Use Tax Permit
State fee: Not stated

Register with the North Dakota Office of State Tax Commissioner

Good to know

What else North Dakota says about salons and sales tax

Supplies a salon uses up in performing services (such as shampoo, color or wax) are taxable when the salon buys them.
A gift certificate sold to a client is not taxed when sold; sales tax is added when the merchandise or service is later bought with it.
If you buy an existing salon you must apply for a new sales tax permit, because permits are not transferable.

Sources

What North Dakota's official pages say

Each answer above, in the words of the North Dakota Office of State Tax Commissioner'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 Dakota Office of State Tax Commissioner or an accountant.

Hair services: “Personal and professional services are not subject to sales tax”
ndlegis.gov
Products you sell: “is subject to sales tax and must be included in the sales and use tax report”
ndlegis.gov
The tax and its rate: “North Dakota imposes a sales tax on retail sales.”
tax.nd.gov
“The North Dakota sales tax rate is 5% for most retail sales.”
tax.nd.gov
“Cities and counties may levy sales and use taxes, as well as special taxes such as lodging taxes, lodging and restaurant taxes, and motor vehicle rental taxes.”
tax.nd.gov
The permit: “Apply for a Sales and Use Tax Permit”
tax.nd.gov
The agency: “Sales and Use Tax North Dakota Office of State Tax Commissioner”
tax.nd.gov
Also good to know: “solely in rendering services are subject to sales tax when purchased”
ndlegis.gov
Also good to know: “A meal ticket or gift certificate is not subject to sales tax when it is sold to the consumer.”
ndlegis.gov
Also good to know: “If you purchase an existing business, you must apply for a new sales tax permit, as permits are not transferable.”
tax.nd.gov

Questions

North Dakota salon sales tax, answered

Are haircuts taxable in North Dakota?

No. On the North Dakota Office of State Tax Commissioner's official pages, North Dakota'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 North Dakota?

No. On the North Dakota Office of State Tax Commissioner's official pages, North Dakota'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 North Dakota?

No. On the North Dakota Office of State Tax Commissioner's official pages, North Dakota'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 North Dakota?

Yes. When a salon sells products to clients, the sale is taxable, and the salon must collect the tax. The state rate is 5% plus local tax.

Does a salon need a sales tax permit in North Dakota?

Sales and Use Tax Permit. A salon that sells taxable products must hold a Sales and Use Tax Permit, applied for through ND TAP about 30 days before opening.

What is the sales tax rate in North Dakota?

The statewide rate of North Dakota's Sales and Use Tax is 5%, and cities, counties or districts add their own, so the rate a client pays depends on the salon's address. Check the rate for your address with the North Dakota Office of State Tax Commissioner.

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Are Haircuts Taxable in North Dakota? Salon Sales Tax Rules | SalonAI