Questions and Answers
Kansas Retailers' Sales Tax
Service by Barber and Beauty Shops
HAIRCUTS #50 (8/91)
BASIS: Barber shops and beauty parlors do not collect tax on the service they provide. However, they are responsible for the collection on any tangible personal property they sell. (i.e. shampoo, conditioner or hair spray.)
Barber shops and beauty parlors must pay sales/use tax on items used to perform their services.
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