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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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360.0000 Miscellaneous Service Enterprises—Regulation 1506
Annotation 360.0105
360.0105 Hair Weaving. A custom hairpiece is created for a customer consisting of human hair, synthetic hair, or a blend of both. The stylist weaves the hair by attaching the waft (base of the hairpiece) to a thin braid of the customer's natural hair. Such weaving attaches the hairpiece securely to the client. As the customer's hair grows out, the stylist provides periodic maintenance including resecuring the waft to the braid, hair cutting and hair coloring.
The hairpiece is not an expendable appliance make-up but has a lengthy period of usefulness. As such it is tangible personal property and the sale is subject to sales tax; however, there appears to be a substantial amount of labor expended in installing the hairpiece through the weaving process. Therefore, the charge for the installation labor is nontaxable. 10/31/88.