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.
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.
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.