Bill > S10508

This bill amends the tax law to exempt charges for haircuts and basic barbering and cosmetology services from sales tax, meaning consumers will no longer have to pay sales tax on services like hair trimming, shampooing, blow drying, and hair styling performed by licensed professionals. This exemption, however, will not apply to the sale of tangible personal property such as hair care products or accessories, nor will it cover other personal care services like nail salon services, tattooing, piercing, or spa treatments that are not directly related to hair cutting or styling. The bill takes effect immediately but will apply to sales made on and after the first day of the sales tax quarterly period that begins at least ninety days after the bill becomes law.