Information Guide

Identifying Information:Beauty Salons, Barber Shops and Nail Salons Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Beauty Salons, Barber Shops and Nail Salons Self-Audit Fact Sheet
Keywords:
Approval Date:07/29/2005


Body:
KANSAS DEPARTMENT OF REVENUE
AUDIT SERVICES
BEAUTY SALONS, BARBER SHOPS AND NAIL SALONS
SELF-AUDIT FACT SHEET


BEAUTY SALONS, BARBER SHOPS AND NAIL SALONS
All beauty salons, barber shops and nail salons must pay tax on purchases of tangible personal property or equipment or collect sales tax on their retail sales as summarized below.
Purchases by Beauty Salons, Barber Shops and Nail Salons:
Consumable supplies such as shampoo, permanents, conditioners, dye, nail polish and styling products to be used in the exempt service
Taxable
Barber chairs, shampoo stations
Taxable
Hair dryers, curling irons, flat irons, hair rollers, and hair clips to be used in the exempt service
Taxable
Towels, capes, and caps to be used in the exempt service
Taxable
Scissors, brushes, and combs to be used in the exempt service
Taxable
Sterilizing solution
Taxable
Waxing materials
Taxable
Shampoo, conditioners, nail polish and styling products to be resold to customers
Exempt
Hair dryers, curling irons, flat irons, hair rollers, and hair clips to be resold to customers
Exempt
Scissors, brushes, and combs to be resold to customers
Exempt
Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters, artwork, signs
Taxable
Copiers, printers, and fax machines
Taxable
Laptop and desktop computers
Taxable
Calculators, office supplies
Taxable
Software & software upgrades and labor services to modify, alter, update or maintain software.
Taxable
Customized software, software upgrades and labor services to modify, alter, update or maintain customized software - "customized" software = software originally developed for a single end user.
Taxable on and after July 1, 2002 through December 31, 2004 - Exempt all other periods
Newspaper and magazine subscriptions, reference books and materials, forms, printed matter (including promotional brochures, etc.), business cards, notepads
Taxable
Lease or rental of any tangible personal property - copier, fax, vehicle
Taxable
Security cameras and other security equipment
Taxable
Office utilities
Taxable
Professional services as accounting or legal services
Exempt
Promotional items including but not limited to: calendars, mugs and articles of clothing
Taxable
Complimentary items such as stickers, pens, and candy
Taxable
Complimentary bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks
Taxable
Shredding services, trash removal
Exempt
Cleaning services, plant watering and care
Exempt
Purchase or lease of real estate, Insurance
Exempt
Repair and remodeling labor services to real estate
Taxable
Warranty or service agreements for real estate maintenance when the contract involves the application of tangible personal property per contract
Taxable
Other contractor services (other contractor should bill you the appropriate tax due)
Taxable
Parts and labor services of repairing, servicing, altering or maintaining tangible personal property, such as computers, printers, copiers, security equipment, etc.
Taxable
Warranty or service agreements for tangible personal property such as, computers, printers, copiers, security equipment, etc.
Taxable
Advertising as in newspapers, radio, television, etc
Exempt
Sales made by Beauty Salons, Barber Shops and Nail Salons:
Brushes and combs
Taxable
Hair products such as shampoo, conditioners, hair spray and styling products
Taxable
Nail polish and manicure tools
Taxable
Wigs, toupees and hair pieces
Taxable
Sculptured nails not sold as part of the manicure service
Taxable
Cosmetics
Taxable
Tanning
Exempt
Hair services such as haircuts, perms, dyeing hair, shampooing
Exempt
Nail services such as manicures, sculptured nails
Exempt




Date Composed: 07/27/2006 Date Modified: 07/27/2006