You’re running a nail salon in Florida, money’s coming in from services and product sales, and you’re not entirely sure which revenue actually gets taxed. You might be underreporting taxable sales, or you might be over-filing and losing money to taxes you don’t owe. Either way, the uncertainty costs you time and confidence. The good news: Florida’s sales tax rule for nail salons is straightforward once you know the difference between services and products. Services like manicures, pedicures, and nail art are not subject to sales tax. Product sales—the polish, gels, acrylics, and supplies you sell to clients—are taxable. Understanding this split, and filing it correctly on your monthly DR-15, keeps you compliant and frees you from the back-and-forth with the state.
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Does this apply to your business in Florida?
If you own a nail salon in Florida and charge clients for nail services or sell retail products, yes—you need a sales tax permit and must file a monthly sales tax return. The Florida Department of Revenue requires all beauty and nail service businesses to report taxable sales. The key rule: services (manicures, pedicis, nail art) are not taxable; product sales (polish, gels, acrylics you sell) are taxable at the state rate plus your county surtax.
How the rate works
Florida’s sales tax is a two-part structure: a 6% state rate, plus a county surtax that varies by county. Your combined rate depends on where your salon is located. For example, a salon in Miami-Dade County will file at a different combined rate than one in Broward or Hillsborough. Rather than listing every county rate here (which changes), go directly to floridarevenue.com or use their sales tax calculator to find your exact combined rate. Write it down and refer to it each month when you file your DR-15. This small step prevents calculation errors and late-filing surprises.
How to file step by step
Filing your DR-15 (the monthly sales tax return) is a process you can handle yourself on floridarevenue.com. Here’s the workflow:
Step 1: Gather your monthly sales data. Pull your records for all services rendered and all taxable product sales. Separate the two—services go on one line, taxable product sales on another. If you sold, say, $4,000 in manicure services and $800 in gel bottles to clients, those are your two figures.
Step 2: Calculate tax owed. Multiply only your taxable product sales by your combined rate (6% state + your county surtax). Services are $0 tax. A salon with $800 in taxable product sales at a combined 7% rate owes $56 in tax that month.
Step 3: Log in to floridarevenue.com and file DR-15 online. The state’s online portal guides you through entering your sales figures. You’ll input your non-taxable service revenue in one section and taxable product revenue in another. The system calculates your tax liability.
Step 4: Pay by the 20th of the following month. Your monthly DR-15 is due by the 20th of the month after the sales period ends. Pay online through the same portal to avoid penalties. If you miss the deadline, interest and penalties begin to accrue.
This process repeats every month. If you want to step through the DR-15 process in more detail, this is walked through step by step here.
Common mistakes
Taxing services. Many salon owners accidentally apply tax to service revenue. A client pays $50 for a manicure—that $50 is not taxable. Only the products you sell separately are taxable. If you’re unsure whether something is a service or a product, ask: did I provide labor and skill (service), or did I sell a physical item (product)? Service = no tax. Product = tax.
Missing the 20th deadline. Filing DR-15 late triggers interest and penalties that compound month by month. Set a calendar reminder for the 18th or 19th of each month to file by the 20th. Even one missed filing can throw your account into penalty status. Catching up takes calls to the state and back-pay calculations.
Forgetting county surtax in your calculation. You can’t just use 6%—that’s only the state rate. Your county adds its own surtax on top. If you’ve been filing at 6% instead of your true combined rate, you’re underpaying tax each month. Check your county’s current surtax rate on floridarevenue.com right now, and recalculate from this month forward.
Not keeping records of retail product sales separately. If you sell polish, gels, nail tips, or other supplies, those must be tracked apart from your service revenue. If you lump everything together, you can’t calculate your tax accurately, and if the state audits, you won’t have the detail you need to defend your return. Use a simple spreadsheet or point-of-sale system that flags taxable product sales.
Frequently Asked Questions
Do I have to charge tax on a manicure or pedicure?
No. Services like manicures, pedicures, gel overlays, and nail art are not subject to sales tax in Florida. You don’t collect or remit tax on service revenue. Only product sales (like a bottle of nail polish or gel you sell to the client) are taxable.
What if I sell nail products from my salon, like branded polish or tips?
Retail product sales are taxable. If you sell a client a bottle of polish, gel, nail tips, or any physical product, that sale is subject to sales tax. Separate those sales from your service revenue when you file DR-15.
How do I find my county’s surtax rate?
Visit floridarevenue.com and use their sales tax rate lookup tool, or search for “Florida sales tax rate [your county name].” County surtax rates vary and can change, so check annually to ensure you’re using the current combined rate.
What happens if I file my DR-15 late?
Late filings trigger penalties and interest charges. The longer you wait, the more you owe. Set a monthly reminder to file by the 20th of the following month. If you’ve missed filings, contact the Florida Department of Revenue as soon as possible to discuss a payment plan or penalty relief options.
Can I file my own DR-15, or do I need a CPA?
You can absolutely file your own DR-15 on floridarevenue.com. The process is straightforward once you separate service from product sales and know your combined tax rate. A CPA or bookkeeper can also handle it for you if you prefer to outsource that task. Our Florida sales tax guide also walks you through the filing process and the categories you’ll encounter.
Disclaimer: This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time—always confirm current requirements with the Florida Department of Revenue or your advisor.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time — always confirm current requirements with the Florida Department of Revenue or your advisor.
For the Florida-specific rules behind this, our Florida sales tax guide breaks down rates, deadlines, and filing steps county by county.