Do Nail Salons Have to Charge Sales Tax in Florida? A Complete Guide

Running a nail salon in Florida comes with more than just polish, pedicures, and perfect customer service — it also comes with tax obligations that can trip up even the most diligent business owner. If you own or manage a salon, understanding Florida’s sales tax laws is critical to staying compliant and avoiding costly audits.

Are Nail Services Taxable in Florida?

Good news: manicures, pedicures, and other beauty services provided at a nail salon are generally not subject to Florida sales tax. Under Rule 12A-1.010, beauty services are considered nontaxable.

When Do You Have to Charge Sales Tax?

If your salon sells tangible products — think nail polish, nail kits, cuticle oil, or press-on nails — those sales are taxable. Florida considers these separate retail transactions subject to sales tax.

Examples of taxable product sales:

• Bottles of nail polish sold at the register
• Retail manicure kits
• False or ornamental nails for at-home use

Tax on Supplies You Use (Not Sell)

Items used during your nail services — like files, gels, polishes, and acrylic powders — should be purchased tax-paid. If you didn’t pay tax at the time of purchase, you may owe use tax.

Using a Florida Resale Certificate

If you purchase products strictly for resale, you can use your Florida resale certificate to avoid paying sales tax upfront. However, if you later use those products in your services (rather than resell them), you’ll need to pay use tax on the cost of the item.

Why Nail Salons Get Audited in Florida

The Florida Department of Revenue often audits salons due to misclassification of workers, failure to pay sales tax on booth rentals, and improper resale certificate use.

Top audit risks include:

• Renting chairs to independent contractors without collecting sales tax
• Not paying use tax on products consumed in services
• Missing resale documentation or mixing retail and service sales

Sales Tax on Chair Rentals

If you rent space in your salon to other nail technicians, the rent you collect is likely subject to sales tax. Florida treats this as a “license to use real property,” which is taxable under Florida Rule 12A-1.070.

Employee vs. Independent Contractor

If you treat your nail techs as independent contractors, but the Department of Revenue determines they are really employees, you could face reemployment tax assessments and penalties. The key test is the degree of control you exert over the worker.

How to Stay Compliant

• Charge sales tax on product sales
• Pay use tax on consumed supplies if bought tax-free
• Collect tax on booth rental income
• Keep resale certificates and sales records
• Consult a tax professional if you’re unsure

Need Help with a Florida Sales Tax Audit?

If you’re being audited — or worried you might be — we can help. Our team defends nail salons, beauty parlors, and service-based businesses across Florida. Let us review your operations and reduce your exposure before the Department of Revenue steps in.

FAQs for Florida Nail Salons

Do I have to charge sales tax on manicures?

No. Manicure and pedicure services are not taxable in Florida.

What if I sell nail polish in my salon?

Sales of nail polish or other retail products are taxable and require you to collect and remit Florida sales tax.

Is booth rent taxable in Florida?

Yes. If you collect rent from independent contractors for chair or booth use, it’s subject to Florida sales tax as a license to use real property.

How do I know if someone is an employee or contractor?

It depends on control. If you set schedules, dictate pricing, or require uniforms, they may be employees — not independent contractors.