Tattooing and Permanent Make-up Services
This page contains useful sales tax information for businesses providing tattooing and permanent make-up services.Overview
Sales of tattooing and permanent make-up services are:
•exempt from state and local sales tax everywhere in New York State outside New York City, but
•subject to New York City’s local sales tax when sold in New York City.
If you sell these services in New York City, you must register for sales tax purposes, collect tax, and report these sales as instructed on your sales tax returns.
Note: Tattooing services performed in New York City for medical reasons (e.g., cancer radiation therapy) by a person who is licensed under Title VIII of the Education Law are not taxable.
•exempt from state and local sales tax everywhere in New York State outside New York City, but
•subject to New York City’s local sales tax when sold in New York City.
If you sell these services in New York City, you must register for sales tax purposes, collect tax, and report these sales as instructed on your sales tax returns.
Note: Tattooing services performed in New York City for medical reasons (e.g., cancer radiation therapy) by a person who is licensed under Title VIII of the Education Law are not taxable.
For additional information/Sponsor Agency:
Find Assistance
Check out our FAQs, Helpful Links or visit our Contact Us page.
Find Incentives and Support
You are not alone. Find ways New York State can help you grow.