Tennessee sales tax for salons
Are haircuts and salon services taxable in Tennessee?
No. Tennessee taxes only the services its law names, and the Department of Revenue's list of them (SUT-115) does not include haircuts, nail services or skin care. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Tennessee Department of Revenue's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- Taxable
Administered by Tennessee Department of Revenue.The agency's page The state's own words
Services
Which salon services are taxable in Tennessee?
No. Tennessee taxes only the services its law names, and the Department of Revenue's list of them (SUT-115) does not include haircuts, nail services or skin care.
- 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 Tennessee?
Yes. Products a salon sells to clients are tangible personal property, which the Department of Revenue says is taxed at the 7% state rate unless specifically exempted, plus any local tax. The state rate is 7% plus local tax.
The rate
What is the sales tax rate in Tennessee?
- Statewide tax
- Sales and Use Tax
- State rate
- 7%
- 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 Tennessee Department of Revenue.
The permit
Does a salon need a sales tax permit in Tennessee?
Sales and Use Tax Account. Register a sales and use tax account free of charge through the Tennessee Taxpayer Access point (TNTAP) before you sell products or taxable services, and display the Certificate of Registration the Department of Revenue sends you at your location.
- Registration
- Sales and Use Tax Account
- State fee
- Free
Good to know
What else Tennessee says about salons and sales tax
- A separate $15 business license registration fee is owed to the county or city clerk for each new business, on top of the state sales tax account.
- A service charge can become taxable when it is part of a bundled price with taxable goods, even if it is separately itemized.
Sources
What Tennessee's official pages say
Each answer above, in the words of the Tennessee 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 Tennessee Department of Revenue or an accountant.
- Hair services
“Tenn. Code Ann. § 67-6-205 levies tax on the gross charge for those services that are specifically subject to tax under the Act.”
tn.gov “The sales tax does not apply to all services; it applies only to those services specifically enumerated by the statute.”
tn.gov “Services specified in the law that are subject to sales tax in Tennessee include:”
revenue.support.tn.gov - Products you sell
“All other tangible personal property, unless specifically exempted, is 7%.”
revenue.support.tn.gov - The tax and its rate
“The sales tax is comprised of two parts, a state portion and a local portion.”
tn.gov “The general state tax rate is 7%.”
tn.gov “The local tax rate varies by county and/or city.”
tn.gov - The permit
“Taxpayers may register for a sales and use tax account online through the”
revenue.support.tn.gov “There is no charge for registering a business for a sales and use tax account.”
revenue.support.tn.gov - The agency
“When a taxpayer has registered, the Department of Revenue will send a Certificate of Registration to be displayed at the business location.”
revenue.support.tn.gov - Also good to know
“A separate $15 business license registration fee must be paid to the county and/or municipal clerk for each new business.”
tn.gov - Also good to know
“Services that are not specifically enumerated in the law may be subject to sales tax where the charges for the services (even if separately itemized) are considered part of the sales price of a taxable good or service.”
revenue.support.tn.gov
Questions
Tennessee salon sales tax, answered
Are haircuts taxable in Tennessee?
Do nail salons charge sales tax in Tennessee?
Are facials and waxing taxable in Tennessee?
Do salons charge sales tax on products in Tennessee?
Does a salon need a sales tax permit in Tennessee?
What is the sales tax rate in Tennessee?
Plan the rest
Opening or running a salon in Tennessee
- Every step to opening a salon in Tennessee, as a checklist
- What Tennessee requires to license a salon
- What Tennessee 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
SalonAI plans the business side of your Tennessee salon: a website clients can book from in one tap, online booking with deposits, your services and retail on one menu, your Google profile, reviews and client follow-ups. Founden builds and runs it while you do the work.
Built with Founden. Review your setup and running costs before activation.