S 10508 NY
Exempts from the payment of sales tax charges for haircuts and basic barbering and cosmetology services
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Summary
This New York bill exempts charges for haircuts and basic barbering and cosmetology services from state sales tax. The exemption covers hair trimming, shampooing, blow drying, and hair styling services performed by licensed barbers or cosmetologists, but does not apply to the sale of hair care products, cosmetics, accessories, or other personal care services such as nail salon services, massage, tattooing, or piercing. The exemption takes effect approximately ninety days after the law is enacted and applies to sales made on or after the first day of the next applicable sales tax quarterly period.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Official abstract
Exempts from the payment of sales tax charges for haircuts and basic barbering and cosmetology services.
Sponsor (1)
- Erik Bottcher Democratic · primary
Action history (1)
- May 15, 2026 REFERRED TO BUDGET AND REVENUE · upper
Text versions (2)
Full text
Full text imported from assembly.state.ny.us
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Bill No.: Summary Actions Committee Votes Floor Votes Memo Text LFIN Chamber Video/Transcript S10508 Summary: BILL NO S10508   SAME AS No Same As   SPONSOR BOTTCHER   COSPNSR   MLTSPNSR   Amd §1115, Tax L   Exempts from the payment of sales tax charges for haircuts and basic barbering and cosmetology services.
Go to top S10508 Text:
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
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