Cosmetology
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The cosmetology career path falls under the Ohio
Department of Taxation’s category of a “personal care
service”. This area can lead you to a career as a
hairstylist, manicurist, makeup artist or barber, just
to name a few. As with most businesses, there are
various services that are and are not taxable. See
below for more examples of services that are and are
not taxable. Along with a Vendor’s License, you may
need to be licensed with the Ohio State Board of
Cosmetology. If you have questions, contact the Ohio
State Board of Cosmetology at (614) 466-3834.
Information and forms are also online at www.cos.ohio.gov.
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The Ohio Revised Code Section 5739.01(B)(3)(q) defines
“personal care service” as a transaction that includes
skin care, the application of cosmetics, manicuring,
pedicuring, hair removal, tattooing, body piercing,
tanning, massage, and other similar services. This
means that sales tax must be charged when providing
these services.
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Taxable "personal care services" include such services as:
- Skin care, including facials and exfoliation
- Cosmetics application
- The application of false eyelashes
- Manicures, including the application of polish
- The application of artificial nails
- Pedicures
- Hair removal by any means, including electrolysis,
plucking or the application of depilatory products
- Body piercing and branding
- Tattooing, including permanent and temporary
tattoos
- Massage, all types
- Tanning, whether done using light or chemical means
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The definition of “personal care service” does not include a
service provided by or on the order of a licensed physician
or licensed chiropractor, or the cutting, coloring, or
styling of an individual's hair. This means that if the
service is provided due to a physician's or chiropractor's
order or prescription, then sales tax would not be charged on
the transaction. An example of a nontaxable transaction would
be if an individual is receiving a massage which was
prescribed by a physician.
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Examples of services that are nontaxable "personal care services" include:
- Hair cutting, coloring or styling
- Pet grooming
- Application of cosmetics performed as a part of
mortuary services
- Face painting at fairs or festivals
- Any service that would otherwise be a taxable
"personal care service" when that service is performed
by or on the order of a licensed physician or
chiropractor
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