South Dakota sales tax for salons

Are haircuts and salon services taxable in South Dakota?

Yes. Haircuts and other salon services are taxable in South Dakota: the statute taxes barber and beauty shop receipts and any service unless it is specifically exempt, and the Department of Revenue names haircuts as 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 South Dakota Department of Revenue's own publications, rules or statutes, read on October 25, 2026.

Haircuts: Taxable
Nails: Taxable
Products you sell: Taxable
State rate: 4.2%

Administered by South Dakota Department of Revenue.The agency's page The state's own words

Services

Which salon services are taxable in South Dakota?

Yes. Haircuts and other salon services are taxable in South Dakota: the statute taxes barber and beauty shop receipts and any service unless it is specifically exempt, and the Department of Revenue names haircuts as taxable personal care services.

Hair services: 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 South Dakota?

Yes. Retail sales of products are taxable: the Department of Revenue says sales tax applies to the gross receipts of all retail sales, including personal property. The state rate is 4.2% plus local tax.

The rate

What is the sales tax rate in South Dakota?

Statewide tax: State Sales Tax and Use Tax
State rate: 4.2%
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 South Dakota Department of Revenue.

The permit

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

Sales Tax License. A salon that sells services or products in South Dakota needs a sales tax license from the Department of Revenue; apply online at apps.sd.gov, where there is no fee.

Registration: Sales Tax License
State fee: Free

Register with the South Dakota Department of Revenue

Good to know

What else South Dakota says about salons and sales tax

If a salon buys an item for resale and later uses it itself, such as supplies used during services, it must report and pay use tax on that item.
Cities that impose a municipal sales tax also tax products and services a customer receives in that city, on top of the 4.2% state rate.

Sources

What South Dakota's official pages say

Each answer above, in the words of the South Dakota 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 South Dakota Department of Revenue or an accountant.

Hair services: “in this state: abstracters; accountants; ancillary services; architects; barbers; beauty shops; bill collection services”
sdlegislature.gov
“body, such as haircuts or massages.”
dor.sd.gov
Nail services: “shall be taxable, unless the service is specifically exempt from the provisions of this chapter.”
sdlegislature.gov
“all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge”
sdlegislature.gov
Products you sell: “The sales tax applies to the gross receipts of all retail sales, including the sale, lease, or rental of personal property or”
dor.sd.gov
The tax and its rate: “State Sales Tax and Use Tax – Applies to all sales or purchases of taxable products and services.”
dor.sd.gov
“4.2% sales tax rate = $4.20).”
dor.sd.gov
“tax or use tax if the purchaser receives or uses the product or service in a municipality that imposes a sales tax”
dor.sd.gov
The permit: “Sales Tax License: Any retailer selling, renting, or leasing products or”
dor.sd.gov
“There is no fee for a sales or contractor’s excise tax license.”
dor.sd.gov
The agency: “Website: https://dor.sd.gov/”
dor.sd.gov
Also good to know: “A business that purchases an item for resale, but later uses that item is responsible for reporting and paying use tax on”
dor.sd.gov

Questions

South Dakota salon sales tax, answered

Are haircuts taxable in South Dakota?

Yes. On the South Dakota Department of Revenue's official pages, South Dakota's State Sales Tax and Use Tax applies to haircuts, color, styling, perms and shaves, at 4.2% plus local tax.

Do nail salons charge sales tax in South Dakota?

Yes. On the South Dakota Department of Revenue's official pages, South Dakota's State Sales Tax and Use Tax applies to manicures, pedicures and nail enhancements, at 4.2% plus local tax.

Are facials and waxing taxable in South Dakota?

Yes. On the South Dakota Department of Revenue's official pages, South Dakota's State Sales Tax and Use Tax applies to facials, waxing and other hair removal, and makeup, at 4.2% plus local tax.

Do salons charge sales tax on products in South Dakota?

Yes. Retail sales of products are taxable: the Department of Revenue says sales tax applies to the gross receipts of all retail sales, including personal property. The state rate is 4.2% plus local tax.

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

Sales Tax License. A salon that sells services or products in South Dakota needs a sales tax license from the Department of Revenue; apply online at apps.sd.gov, where there is no fee.

What is the sales tax rate in South Dakota?

The statewide rate of South Dakota's State Sales Tax and Use Tax is 4.2%, 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 South Dakota Department of Revenue.

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