STATE OF NEW YORK
________________________________________________________________________
10508
IN SENATE
May 15, 2026
___________
Introduced by Sen. BOTTCHER -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to exempting from the payment
of sales tax charges for haircuts and basic barbering and cosmetology
services
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 5-a to read as follows:
3 (5-a) Charges for haircuts and basic barbering and cosmetology
4 services, including hair trimming, shampooing, blow drying, and hair
5 styling services, when such services are performed by a person licensed
6 pursuant to article twenty-eight of the general business law. Such
7 exemption shall not apply to the sale of tangible personal property,
8 including but not limited to hair care products, cosmetics, or accesso-
9 ries, nor shall it apply to spa services, massage services, nail salon
10 services, tattooing, piercing, or other personal care services not
11 directly related to hair cutting or hair styling.
12 § 2. This act shall take effect immediately and shall apply to sales
13 made on and after the first day of the sales tax quarterly period, as
14 described in subdivision (b) of section 1136 of the tax law, next
15 commencing at least ninety days after this act shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15905-01-6
