New York S 10508: Exempts from the payment of sales tax charges for haircuts and basic barbering and cosmetology services

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S10508 Summary:

BILL NOS10508 

&nbsp

SAME ASNo Same As

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SPONSORBOTTCHER

&nbsp

COSPNSR

&nbsp

MLTSPNSR

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Amd §1115, Tax L

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

Go to top S10508 Actions:

BILL NOS10508 

&nbsp

05/15/2026REFERRED TO BUDGET AND REVENUE

Go to topS10508 Committee&nbspVotes:

Go to topS10508 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS10508 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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