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Senate Bill S10508

2025-2026 Legislative Session

Exempts from the payment of sales tax charges for haircuts and basic barbering and cosmetology services

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Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S10508 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L

2025-S10508 (ACTIVE) - Summary

Exempts from the payment of sales tax charges for haircuts and basic barbering and cosmetology services.

2025-S10508 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10508
 
                             I N  S E N A T E
 
                               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:
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 5-a to read as follows:
   (5-A)  CHARGES  FOR  HAIRCUTS  AND  BASIC  BARBERING  AND  COSMETOLOGY
 SERVICES,  INCLUDING  HAIR  TRIMMING,  SHAMPOOING, BLOW DRYING, AND HAIR
 STYLING SERVICES, WHEN SUCH SERVICES ARE PERFORMED BY A PERSON  LICENSED
 PURSUANT  TO  ARTICLE  TWENTY-EIGHT  OF  THE  GENERAL BUSINESS LAW. SUCH
 EXEMPTION SHALL NOT APPLY TO THE SALE  OF  TANGIBLE  PERSONAL  PROPERTY,
 INCLUDING  BUT NOT LIMITED TO HAIR CARE PRODUCTS, COSMETICS, OR ACCESSO-
 RIES, NOR SHALL IT APPLY TO SPA SERVICES, MASSAGE SERVICES,  NAIL  SALON
 SERVICES,  TATTOOING,  PIERCING,  OR  OTHER  PERSONAL  CARE SERVICES NOT
 DIRECTLY RELATED TO HAIR CUTTING OR HAIR STYLING.
   § 2. This act shall take effect immediately and shall apply  to  sales
 made  on  and  after the first day of the sales tax quarterly period, as
 described in subdivision (b) of  section  1136  of  the  tax  law,  next
 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

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