Oregon sales tax for salons
Are haircuts and salon services taxable in Oregon?
No. Oregon has no general sales or use tax, so haircuts, nail services and skin services are not subject to a state sales tax. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Oregon Department of Revenue's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- No state tax
- State rate
- No sales tax
Administered by Oregon Department of Revenue.The agency's page The state's own words
Services
Which salon services are taxable in Oregon?
No. Oregon has no general sales or use tax, so haircuts, nail services and skin services are not subject to a 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 Oregon?
No state sales tax. Oregon has no general sales or use tax, so a salon does not charge sales tax on products sold to clients.
The rate
What is the sales tax rate in Oregon?
- Statewide tax
- None
The permit
Does a salon need a sales tax permit in Oregon?
None for a state sales tax. Oregon has no sales tax permit because there is no sales tax to collect; a salon only needs to register for the Corporate Activity Tax if its Oregon commercial activity reaches $750,000 in a year.
Good to know
What else Oregon says about salons and sales tax
- The Corporate Activity Tax is not a sales tax: it is an annual tax on the business, not a tax on each transaction.
- A salon must register for the Corporate Activity Tax within 30 days of reaching $750,000 in Oregon commercial activity in a year.
- The Corporate Activity Tax is imposed on the business, not on the customer, so it is not a tax line charged to clients.
Sources
What Oregon's official pages say
Each answer above, in the words of the Oregon 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 Oregon Department of Revenue or an accountant.
- Hair services
“doesn't have a general sales or use/transaction tax.”
oregon.gov - The agency
“Oregon Department of Revenue : Sales Tax in Oregon”
oregon.gov - Also good to know
“The CAT is not a transactional tax, such as a retail sales tax, nor is it an income tax.”
oregon.gov - Also good to know
“A business must register for the CAT within 30 days of realizing $750,000 in commercial activity for the year.”
oregon.gov - Also good to know
“The Corporate Activity Tax law imposes the tax on the business, not the customer.”
oregon.gov
Questions
Oregon salon sales tax, answered
Are haircuts taxable in Oregon?
Do nail salons charge sales tax in Oregon?
Are facials and waxing taxable in Oregon?
Do salons charge sales tax on products in Oregon?
Plan the rest
Opening or running a salon in Oregon
- Every step to opening a salon in Oregon, as a checklist
- What Oregon requires to license a salon
- What Oregon 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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