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S10508 • 2025

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

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

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Erik Bottcher
Last action
2026-05-15
Official status
In Senate Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

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

What This Bill Does

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

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-05-15 Senate

    REFERRED TO BUDGET AND REVENUE

Official Summary Text

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

Current Bill Text

Read the full stored bill text 
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:

     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