Ezel / Tax Rulings / TX
TX 8410L0597D03 Sales and/or Use Tax (State,Local,MTA) 1984-10-31

Were Texas manicure, waxing, and sculptured-nail services taxable, and who paid tax on the supplies used?

Short answer: The services were not taxable. The provider had to pay tax when purchasing all tangible items used to perform the manicures, waxing, and sculptured-nail services.

Apply this to your situation

This page answers the general question as of 1984. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1984
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller said manicures, waxing, and sculptured-nail work were nontaxable services.

The service provider, however, had to pay tax when purchasing all tangible items used to provide those services.

What this means for you

Nail salons and beauty-service providers

Under this 1984 letter, the customer-facing service was nontaxable, while the provider was the taxable consumer of the tangible supplies used.

Accountants and tax professionals

Track service receipts separately from supply purchases and verify current Texas tax treatment for modern salon services and retail product sales.

Common questions

Q: Were manicures taxable?
A: No.

Q: Were waxing and sculptured-nail services taxable?
A: No.

Q: Who paid tax on the tangible items used in the services?
A: The service provider paid tax when purchasing them.

Citations and references

  • The letter cites no statute or administrative rule.

Source

Original ruling text

October 31, 1984

Dear **:

Thank you for your letter following up your conversation with **
concerning manicures, waxing and sculptured nails.

This is a non-taxable service. You should, however, pay tax on all tangible
items you use in providing this service at the time of purchase.

This opinion is based upon the facts you presented. If there are additional
or different facts, this opinion may change.

Please feel free to contact me if you have additional questions. You may write
me, call toll free 1-800-252-5555 from anywhere in Texas or phone 512/475-1931.

Sincerely,

Dot Burchard
Tax Policy Division

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