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Tuesday, November 20, 2018

What are the rules for NYS Sales tax for my profession? Nail Salons (Manicure and Pedicure Services)




Welcome to the latest installment of our blog “What are the rules for NYS Sales tax for my profession?” In this blog we are highlighting another industry with a few of the broad guidelines to follow!  Our hope is to not only provide helpful information for the business owners, but the consumers as well!

This blog’s industry is Nail Salons (Manicure and Pedicure Services)

The sales of manicure and pedicure services are exempt from state and local taxes everywhere in New York State outside of New York City.  Sales of manicure and pedicure services are subject to New York City local sales tax when they are sold in New York City.

If any nail products are sold to customers, these are sales of tangible personal property subject to tax throughout New York State.  There is an exemption for products that are designed to treat a medical nail problem.  Sales of these products are exempt from sales tax if the product contains a recognized drug or medicine.

Any purchases of equipment for use in the business, such as chairs, soaking tubs and bowls are subject to sales tax at the time of the purchase.

In addition, utilities used to provide these services are subject to sales tax.

This is just a brief overview of the sales tax laws regarding businesses that sell manicure and pedicure services.  Feel free to give our office a call for more information.

By Renee Greenspan