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.
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
- 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
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.
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