What services are not “personal care services”?
Examples of services that are not taxable “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 • I provide personal care services in a beauty salon that already has a vendor’s license. Do I need a vendor’s license? This would depend on your relationship with the salon. If you operate as an independent contractor and your clients deal with and pay you directly, you should be licensed and should collect and remit tax on your services. If you are an employee of the salon, or if the customers make their payments to the salon, the salon should collect and remit the tax on its vendor’s license. • I have a shop where I perform body piercing and I also sell jewelry. I already have a vendor’s license to sell j
