Ohio sales tax for salons
Are haircuts and salon services taxable in Ohio?
Some are: nail services and skin care. Haircuts, styling and coloring are not taxable in Ohio, but manicures, pedicures, skin care, makeup application and hair removal such as waxing are taxable personal care services. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Ohio Department of Taxation's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Taxable
- Products you sell
- Taxable
- State rate
- 5.75%
Administered by Ohio Department of Taxation.The agency's page The state's own words
Services
Which salon services are taxable in Ohio?
Some are: nail services and skin care. Haircuts, styling and coloring are not taxable in Ohio, but manicures, pedicures, skin care, makeup application and hair removal such as waxing are taxable personal care services.
- Hair services
- Not taxable
- Nail services
- Taxable
- Skin care and waxing
- 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 Ohio?
Yes. Sales of products such as shampoo or styling tools to clients are retail sales of tangible personal property, and Ohio levies its excise tax on each retail sale. The state rate is 5.75% plus local tax.
The rate
What is the sales tax rate in Ohio?
- Statewide tax
- Sales and Use Tax
- State rate
- 5.75%
- 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 Ohio Department of Taxation.
The permit
Does a salon need a sales tax permit in Ohio?
Vendor's License. A salon that sells products or taxable personal care services needs a regular vendor's license for each fixed location, which costs $50 and can be applied for through the Ohio Business Gateway or the county auditor.
- Registration
- Vendor's License
- State fee
- $50
Good to know
What else Ohio says about salons and sales tax
- A salon that sells a taxable personal care service is the consumer of the products it uses to perform it, so those supplies are not bought tax-free for resale.
- Each fixed place of business that makes retail sales needs its own vendor's license, with a $50 license fee for each location.
Sources
What Ohio's official pages say
Each answer above, in the words of the Ohio Department 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 Ohio Department of Taxation or an accountant.
- Hair services
“"Personal care service" does not include a service provided by or on the order of a licensed physician, certified nurse-midwife, clinical nurse specialist, certified nurse practitioner, or chiropractor, or the cutting, coloring, or styling of an individual's hair.”
codes.ohio.gov - Nail services
“Personal care service is or is to be provided to an individual. As used in this division, "personal care service" includes skin care, the application of cosmetics, manicuring, pedicuring, hair removal, tattooing, body piercing, tanning, massage, and other similar services.”
codes.ohio.gov - Products you sell
“an excise tax is hereby levied on each retail sale made in this state.”
codes.ohio.gov - The tax and its rate
“The current state rate is 5.75%”
dam.assets.ohio.gov “The tax shall be levied and the rate increased pursuant to a resolution of the board of county commissioners.”
codes.ohio.gov - The permit
“Every Ohio retailer (vendor) making taxable retail sales must obtain a vendor’s license, collect sales tax, file tax returns with payment of tax collected, and maintain complete records of transactions.”
clermontauditor.org “the fee for new vendor’s license applications will increase from $25 to $50”
clermontauditor.org - The agency
“visit the Ohio Department of Taxation’s website”
dam.assets.ohio.gov - Also good to know
“A person who makes sales of any of the services listed in division (B)(3) of this section is the consumer of any tangible personal property used in performing the service.”
codes.ohio.gov - Also good to know
“a license fee in the sum of fifty dollars for each fixed place of business in the county that will be the situs of retail sales”
codes.ohio.gov
Questions
Ohio salon sales tax, answered
Are haircuts taxable in Ohio?
Do nail salons charge sales tax in Ohio?
Are facials and waxing taxable in Ohio?
Do salons charge sales tax on products in Ohio?
Does a salon need a sales tax permit in Ohio?
What is the sales tax rate in Ohio?
Plan the rest
Opening or running a salon in Ohio
- Every step to opening a salon in Ohio, as a checklist
- What Ohio requires to license a salon
- What Ohio inspectors check in a salon
- Salon point of sale systems compared, with card fees
Salon sales tax in other states
Ready when you are
Tax sorted? Fill the chairs next
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