In San Antonio—and throughout Texas—salon services are generally not subject to sales tax. Texas imposes sales tax on the sale of tangible personal property and on a defined list of taxable services. Routine salon services such as haircuts, hairstyling, coloring, manicures, pedicures, facials, and waxing are not included in the list of taxable services.
As a result, a salon typically does not charge sales tax unless it sells taxable goods (like shampoo, styling products, or cosmetics) in addition to performing the service. Although Texas does tax certain “personal services,” licensed cosmetology or esthetic services are excluded from those taxable categories.
So, what’s subject to Texas sales tax?
1. Texas taxes only certain specifically enumerated services
Texas does not tax all services. Instead, only services explicitly listed in the Texas Tax Code are taxable.
Legal citation:
- Texas Tax Code §151.0101(a) — Defines “taxable services.”
- Texas Tax Code §151.0101(a)(1)–(17) — Lists the 17 categories of taxable services.
Salon or cosmetology services do not appear anywhere in this list.
2. Beauty salon / cosmetology services are not among taxable “personal services”
One of the 17 categories is “personal services,” but that term is narrowly defined by regulation. Texas only taxes the personal services in Rule 3.356.
Legal citation:
- 34 Tex. Admin. Code §3.356(a) — Defines “personal services.”
- 34 Tex. Admin. Code §3.356(b) — Lists taxable personal services (e.g., escort services, credit reporting, certain non-licensed massage parlors).
Cosmetology services—haircuts, coloring, facials, manicures, waxing—are not listed and therefore not taxable.
The Texas Comptroller confirms this position in multiple policy letters and FAQs:
Comptroller guidance:
- Texas Comptroller, Sales Tax Rule 3.356 — Notes taxable personal services do not include licensed cosmetology or barbering services.
- Comptroller STAR documents (various) consistently state that barber and beauty services are not taxable unless retail goods are sold.
3. Retail products sold by a salon are taxable
If a salon sells shampoo, conditioner, lotions, styling tools, cosmetics, or other tangible personal property, those sales are taxable.
Legal citation:
- Texas Tax Code §151.051(a) — Sales tax imposed on the sale of tangible personal property.
- 34 Tex. Admin. Code §3.285 — “Resale and Sales of Tangible Personal Property.”
Summary With Legal Authority
- Salon services (haircutting, styling, coloring, nail services, facials, waxing) are not taxable because they are not listed as taxable services under Tax Code §151.0101.
- The “personal services” category under Rule 3.356 does not include cosmetology services.
- Any retail products sold by the salon are taxable under Tax Code §151.051.
Do salons in San Antonio Tx charge sales tax
