Utah sales tax for salons
Are haircuts and salon services taxable in Utah?
No. Haircuts, nail services and skin treatments are not taxable in Utah: the Tax Commission says services performed on people are not subject to sales and use tax, but products sold to clients are taxable. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the Utah State Tax Commission's own publications, rules or statutes, read on October 25, 2026.
- Haircuts
- Not taxable
- Nails
- Not taxable
- Products you sell
- Taxable
- State rate
- 4.85%
Administered by Utah State Tax Commission.The agency's page The state's own words
Services
Which salon services are taxable in Utah?
No. Haircuts, nail services and skin treatments are not taxable in Utah: the Tax Commission says services performed on people are not subject to sales and use tax, but products sold to clients are taxable.
- 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 Utah?
Yes. Products a salon sells to clients are taxable: Commission guidance says a salon that sells lotion or hair care products to clients must collect sales tax on them. The state rate is 4.85% plus local tax.
The rate
What is the sales tax rate in Utah?
- Statewide tax
- Sales and Use Tax
- State rate
- 4.85%
- 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 Utah State Tax Commission.
The permit
Does a salon need a sales tax permit in Utah?
Sales and Use Tax License. A salon with an established presence in Utah must hold a Sales and Use Tax License, applied for through the Tax Commission's TC-69 registration in TAP; the official pages checked do not state a fee.
- Registration
- Sales and Use Tax License
- State fee
- Not stated
Good to know
What else Utah says about salons and sales tax
- If a client buys a service and a product together, the business must separately itemize the taxable and nontaxable parts, or the entire charge is taxable.
- Local sales tax rates differ by community, so the combined rate depends on the city or county where the salon is located.
Sources
What Utah's official pages say
Each answer above, in the words of the Utah State Tax Commission's own publications, rules or statutes, read on October 25, 2026. This is not tax advice: rules and rates change, so confirm with the Utah State Tax Commission or an accountant.
- Hair services
“Services performed on humans are not”
files.tax.utah.gov “because people are not tangible personal property”
files.tax.utah.gov - Nail services
“Examples – face painting, piercing’s, tattoos, massage, salon, fingernails”
files.tax.utah.gov - Products you sell
“if you sell tangible personal property to your clients, you must collect sales tax on that portion of the charge.”
files.tax.utah.gov “Sales of these products are subject to sales or use tax as sales of tangible personal property.”
files.tax.utah.gov “Retail sales or purchases of tangible personal property , products transferred electronically and certain services.”
files.tax.utah.gov - The tax and its rate
“Sales tax is applied to retail sales and leases of tangible personal property, products transferred electronically, and certain services.”
tax.utah.gov “Beaver County 01-000 4.85% * 1.00% 0.25% 0.25% 6.35%”
files.tax.utah.gov “Tax rates vary from one community to another, depending on the taxes each community imposes.”
tax.utah.gov - The permit
“If you have or are required to have a Utah Sales and Use Tax License, you must report and pay the use tax”
tax.utah.gov “Every seller with an established presence in Utah (see Nexus Filers, below) must have a Utah Sales Tax License.”
tax.utah.gov - The agency
“Sales and use taxes are trust fund taxes because the seller holds the tax in trust for Utah until paid to the Tax Commission.”
tax.utah.gov - Also good to know
“you must separately itemize taxable and nontaxable portions of the charge or the entire charge is taxable.”
files.tax.utah.gov
Questions
Utah salon sales tax, answered
Are haircuts taxable in Utah?
Do nail salons charge sales tax in Utah?
Are facials and waxing taxable in Utah?
Do salons charge sales tax on products in Utah?
Does a salon need a sales tax permit in Utah?
What is the sales tax rate in Utah?
Plan the rest
Opening or running a salon in Utah
- Every step to opening a salon in Utah, as a checklist
- What Utah requires to license a salon
- What Utah 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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