West Virginia sales tax for salons

Are haircuts and salon services taxable in West Virginia?

No. West Virginia's sales tax does not apply to personal services such as barbering, hairstyling and manicuring, but a salon still pays tax on the supplies and equipment it buys to perform them. Below: each kind of service, the products you sell, the rate and the permit a salon needs, each answered from the West Virginia State Tax Department's own publications, rules or statutes, read on October 25, 2026.

Haircuts: Not taxable
Nails: Not taxable
Products you sell: Taxable
State rate: 6%

Administered by West Virginia State Tax Department.The agency's page The state's own words

Services

Which salon services are taxable in West Virginia?

No. West Virginia's sales tax does not apply to personal services such as barbering, hairstyling and manicuring, but a salon still pays tax on the supplies and equipment it buys to perform them.

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 West Virginia?

Yes. Products a salon sells to clients are tangible personal property, and selling tangible personal property is taxable, so the salon must collect tax on them. The state rate is 6% plus local tax.

The rate

What is the sales tax rate in West Virginia?

Statewide tax: Consumers Sales and Service 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 the West Virginia State Tax Department.

The permit

Does a salon need a sales tax permit in West Virginia?

Business Registration Certificate. Before opening, apply for a Business Registration Certificate from the State Tax Department online through the Business for West Virginia site or on paper form BUS-APP. Each location needs its own certificate, and the state fee is $30.00 unless the business meets an exemption from the fee.

Registration: Business Registration Certificate
State fee: $30

Register with the West Virginia State Tax Department

Good to know

What else West Virginia says about salons and sales tax

A salon pays sales tax on the supplies and equipment it buys to perform services, such as shampoo, color and wax, because personal service providers' purchases are generally taxable.
When it is unclear whether a charge is taxable, the state presumes it is taxable unless an exemption is clearly provided, so a salon should not assume a service is untaxed without a basis.
A city or municipal sales tax follows the state tax, so a city tax does not reach salon services that the state exempts.

Sources

What West Virginia's official pages say

Each answer above, in the words of the West Virginia State Tax Department's own publications, rules or statutes, read on October 25, 2026. This is not tax advice: rules and rates change, so confirm with the West Virginia State Tax Department or an accountant.

Hair services: “Personal Services - Sales of services to the “person” of an individual, such as barbering, hairstyling, manicuring and”
tax.wv.gov
“except professional and personal services”
code.wvlegislature.gov
Products you sell: “for the privilege of selling tangible personal property or custom software”
code.wvlegislature.gov
The tax and its rate: “for the privilege of selling tangible personal property or custom software and for the privilege of furnishing certain selected services defined in §11-15-2 and §11-15-8”
code.wvlegislature.gov
“This tax is in lieu of the 6% sales tax that would be imposed on sales and services provided within the district.”
tax.wv.gov
“8-13C-5 to impose municipal sales and use taxes at a rate not to exceed one percent.”
tax.wv.gov
The permit: “Before engaging in business activity in West Virginia, every individual or business entity must obtain a West Virginia business registration certificate from the State Tax Department.”
tax.wv.gov
“not required to pay the $30.00 Business Registration Fee if they meet one of the following conditions.”
tax.wv.gov
Also good to know: “Purchases of tangible personal property or taxable services made by personal service providers are generally”
tax.wv.gov
Also good to know: “All sales of goods and services are presumed subject to Sales and Use Tax unless an exemption is clearly provided.”
tax.wv.gov
Also good to know: “If a transaction is exempt from State sales and use taxes, the transaction is also exempt from municipal sales and use taxes.”
tax.wv.gov

Questions

West Virginia salon sales tax, answered

Are haircuts taxable in West Virginia?

No. On the West Virginia State Tax Department's official pages, West Virginia's Consumers Sales and Service Tax does not apply to haircuts, color, styling, perms and shaves. Products you sell to clients are taxed separately.

Do nail salons charge sales tax in West Virginia?

No. On the West Virginia State Tax Department's official pages, West Virginia's Consumers Sales and Service Tax does not apply to manicures, pedicures and nail enhancements. Products you sell to clients are taxed separately.

Are facials and waxing taxable in West Virginia?

No. On the West Virginia State Tax Department's official pages, West Virginia's Consumers Sales and Service Tax does not apply to facials, waxing and other hair removal, and makeup. Products you sell to clients are taxed separately.

Do salons charge sales tax on products in West Virginia?

Yes. Products a salon sells to clients are tangible personal property, and selling tangible personal property is taxable, so the salon must collect tax on them. The state rate is 6% plus local tax.

Does a salon need a sales tax permit in West Virginia?

Business Registration Certificate. Before opening, apply for a Business Registration Certificate from the State Tax Department online through the Business for West Virginia site or on paper form BUS-APP. Each location needs its own certificate, and the state fee is $30.00 unless the business meets an exemption from the fee.

What is the sales tax rate in West Virginia?

The statewide rate of West Virginia's Consumers Sales and Service Tax is 6%, 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 West Virginia State Tax Department.

Ready when you are

Tax sorted? Fill the chairs next

SalonAI plans the business side of your West Virginia 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.

Are Haircuts Taxable in West Virginia? Salon Sales Tax Rules | SalonAI