Hair Removal Services

This bulletin explains how the brand new York State and local gross sales and use taxes (gross sales tax) apply to businesses that sell hair elimination providers.

Sales of companies

Hair removal companies embody electrolysis, waxing, and laser treatments. Gross sales of hair elimination services are:

exempt from state and native gross sales tax everywhere in New York State outside New York City, howevertopic to New York City’s local sales tax when offered in New York City.

For those who promote hair removing services in New York City, you need to register for gross sales tax functions, acquire tax, and report these sales as instructed in your sales tax returns.

Sales of merchandise

Gross sales of products to your customers, akin to:

— shave gels and depilatory creams,

— razors,

— pulsed gentle hair removing systems, and

— hair trimmers,

are gross sales of tangible personal property topic to tax all through New York State. In the event you sell tangible personal property anywhere in New York State, you should register for sales tax purposes, gather tax, and report these gross sales as instructed on your gross sales tax returns.

Purchases of merchandise

You could buy merchandise that you just intend to resell to your customers without paying gross sales tax by giving your supplier a correctly completed Form ST-120, Resale Certificate.

Any merchandise you purchase to be used in offering hair removing services cannot be purchased for resale, ひげ脱毛 大阪 and you could pay gross sales tax to your supplier on the time of purchase. Moreover, any objects you purchase for resale that you just later use in offering your services are topic to use tax. For more data, see Tax Bulletin Use Tax for Businesses (TB-ST-910).

Example: The proprietor of an electrolysis business retains a list of varied products out there for retail sale to her prospects. Sometimes she takes some of these merchandise for her personal use in offering hair removing companies. The proprietor should pay use tax on her cost for the products used in providing hair removal services.

Purchases of equipment

All purchases of gear for use in what you are promoting are topic to gross sales tax at the time of purchase. This contains:

— epilators,

— wax warmers,

— electrolysis hair elimination systems,

— hair trimmers, and

— laser hair elimination workstations.

Booth rentals

Expenses for sales space rentals that give the renter the suitable to make use of certain space are thought of to be prices for the rental of actual property and should not subject to sales tax.

Utilities

All prices for utilities used in offering hair removing companies are subject to gross sales tax.

Note: A Tax Bulletin is an informational document designed to supply general steering in simplified language on a topic of curiosity to taxpayers. It’s correct as of the date issued. Nonetheless, taxpayers ought to remember that subsequent changes within the Tax Regulation or its interpretation might have an effect on the accuracy of a Tax Bulletin. The data supplied in this document doesn’t cover each scenario and is not meant to change the law or change its that means.