Questions and Answers

Identifying Information:Barbershops and beauty salons
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales Tax for Barber Shops and Beauty Salons
Keywords:
Effective Date:08/01/1997



Body:
SALES TAX for BARBER SHOPS
and BEAUTY SALONS
GENERAL RULE:
Hair and nail care services – NOT TAXABLE
Merchandise - TAXABLE

Kansas sales tax applies to the retail sale of tangible personal property (goods and merchandise) and the services of maintaining tangible personal property. People are not considered tangible personal property. Therefore, the services performed in barber shops and beauty salons are not taxable.

However, if your shop sells items of tangible personal property to your customers, you must register to collect sales tax on these items. As the final consumer, you must also pay sales or use tax on all supplies, equipment, and fixtures for use in your shop.
COMMONLY ASKED QUESTIONS

What is meant by the retail sale of tangible personal property?

Any merchandise (tangible personal property) sold to the final consumer (your customers) for their use outside of your business is considered to be a retail sale. Charge sales tax when selling these and similar items to your customers:



Date Composed: 10/07/1997 Date Modified: 03/16/2005