Do Florida salons charge sales tax? Services, retail and booth rent explained
Short answer: not on the haircut, yes on the shampoo you sell. Florida treats salon services and product sales differently, and supplies you use during services have their own rule. Booth rent changed in 2025, too.
Services: no sales tax
Florida Administrative Code rule 12A-1.010 says barber and beauty shops are not required to collect tax on the receipts from their services. Haircuts, color, manicures, pedicures and similar services are not taxed.
Retail products: taxable, and you need to register
The same rule says shops that sell tangible personal property must register as sales and use tax dealers and collect tax on cosmetics, hair products, nail kits, polishes, ornamental nails and other items they sell. County discretionary surtax applies on top of the state rate where your county has one.
Supplies you use up: use tax
Products used or consumed while providing a service (gel, polish, color, files) are subject to use tax. In practice: pay sales tax when you buy them, or report use tax if you did not.
| What | Taxed? | How |
|---|---|---|
| Service (cut, color, mani, pedi) | No | Rule 12A-1.010 |
| Products sold to clients | Yes | Collect sales tax as a registered dealer |
| Supplies used during services | Yes (use tax) | Pay at purchase or report use tax |
| Booth / chair rent from Oct 1, 2025 | No | Commercial rent tax repealed (TIP 25A01-04) |
Booth and chair rent after October 1, 2025
Florida repealed the state sales tax and local surtaxes on commercial rentals effective October 1, 2025, according to Department of Revenue TIP 25A01-04. The repeal follows the occupancy period: rent for occupancy before that date was still taxable, which can come up in an audit that looks back several years.
Keep services and retail apart in your records
The cleanest setup is to record services and product sales separately from day one. In Xenla, bookings carry the service and its price, so your service revenue is already separated from whatever retail you ring up at the counter.
Frequently asked questions
Do I charge sales tax on a haircut in Florida?+
No. Florida Administrative Code rule 12A-1.010 exempts barber and beauty shop services.
Do I need a sales tax certificate if I only do services?+
If you sell no products, the rule's dealer registration requirement for product sales does not apply. Once you sell retail items, you must register.
Is booth rent still taxable in Florida?+
Not for occupancy from October 1, 2025. Florida repealed the tax on commercial rentals (TIP 25A01-04).
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Sources
- Florida Administrative Code 12A-1.010 — Receipts from sales by barber shops and beauty shops
- Florida Department of Revenue — TIP 25A01-04, July 24, 2025
Checked: October 4, 2026. This article is general information, not legal or tax advice. Check with the DBPR, the Florida Department of Revenue or your accountant for your specific situation.