South Carolina sales tax for salons
Are haircuts and salon services taxable in South Carolina?
No. Haircuts, nail services and skin services are not taxable in South Carolina, because the state taxes only the services it names (communications, laundry and related services, furnishing of accommodations, and electricity) and these salon services are not on that list. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from SCDOR's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- Taxable
Administered by South Carolina Department of Revenue (SCDOR).The agency's page The state's own words
Services
Which salon services are taxable in South Carolina?
No. Haircuts, nail services and skin services are not taxable in South Carolina, because the state taxes only the services it names (communications, laundry and related services, furnishing of accommodations, and electricity) and these salon services are not on that list.
- 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 South Carolina?
Yes. A barber or beauty shop must collect sales tax on products such as package cosmetics, hair tonics and lotions that it sells to clients apart from its services. The state rate is 6% plus local tax.
The rate
What is the sales tax rate in South Carolina?
- Statewide tax
- Sales and Use Tax
- State rate
- 6%
- 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 SCDOR.
The permit
Does a salon need a sales tax permit in South Carolina?
Retail License. Before you sell products or make any other taxable retail sale in South Carolina, apply for a Retail License through the Business Tax Application on MyDORWAY; it costs $50 and the fee is non-refundable.
- Registration
- Retail License
- State fee
- $50
Good to know
What else South Carolina says about salons and sales tax
- The regulation treats a barber or beauty shop as the purchaser for use or consumption of supplies it uses up in its services, so those supplies are not treated as items it resells.
- A shop must still collect and report sales tax on products such as package cosmetics, hair tonics and lotions when it sells them apart from its personal services.
- Cities and counties can add their own sales taxes on top of the 6% state rate, so a salon's combined rate depends on its location.
Sources
What South Carolina's official pages say
Each answer above, in the words of SCDOR's own publications, rules or statutes, read on October 25, 2026. This is not tax advice: rules and rates change, so confirm with SCDOR or an accountant.
- Hair services
“property transactions the charges for which are not taxable in South Carolina.”
dor.sc.gov “Hairstyling/cosmetic services”
dor.sc.gov - Nail services
“South Carolina also imposes its sales tax on specific services and intangibles.”
dor.sc.gov “In addition, the following services are specifically subject to the South Carolina sales and”
dor.sc.gov - Products you sell
“tangible personal property, for use or consumption, such as package cosmetics, hair tonics, lotions, and”
scstatehouse.gov - The tax and its rate
“The statewide Sales Tax rate is 6%. Different industries and municipalities in South Carolina may have additional Sales Taxes that apply.”
dor.sc.gov - The permit
“Every person who engages in business in South Carolina as a retailer must obtain a Retail License before making any retail sales that are taxed under Sales & Use Tax”
dor.sc.gov “Can a Retail License be transferred from my name to the new owner’s name without paying another $50 fee?”
dor.sc.gov - The agency
“Click on a Sales & Use Tax listed below to learn more about filing and licensing requirements.”
dor.sc.gov - Also good to know
“use or consumption of such tangible personal property as is used or consumed incidentally in the”
scstatehouse.gov - Also good to know
“Different industries and municipalities in South Carolina may have additional Sales Taxes that apply.”
dor.sc.gov
Questions
South Carolina salon sales tax, answered
Are haircuts taxable in South Carolina?
Do nail salons charge sales tax in South Carolina?
Are facials and waxing taxable in South Carolina?
Do salons charge sales tax on products in South Carolina?
Does a salon need a sales tax permit in South Carolina?
What is the sales tax rate in South Carolina?
Plan the rest
Opening or running a salon in South Carolina
- Every step to opening a salon in South Carolina, as a checklist
- What South Carolina requires to license a salon
- What South 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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