Salons, spas and barbershops are required to contact the local health department for oversight of the facility.
The Connecticut Department of Public Health has jurisdiction over licensed hairdressers and barbers. According to the agency, each hairdressing shop, store or place shall be under the management of a registered hairdresser and cosmetician (CGS, Sec. 20-259.)
According to the Connecticut State Statutes Section 20-250 hairdressing and cosmetology means "the art of dressing, arranging, curling, waving, weaving, cutting, singeing, bleaching and coloring the hair and treating the scalp of any person, and massaging, cleansing, stimulating, manipulating, exercising or beautifying with the use of the hands, appliances, cosmetic preparations, antiseptics, tonics, lotions, creams, powders, oils or clays and doing similar work on the face, neck and arms, and manicuring the fingernails of any person for compensation, provided nothing in this subdivision shall prohibit an unlicensed person from performing facials, eyebrow arching, shampooing, manicuring of the fingernails or, for cosmetic purposes only, trimming, filing and painting the healthy toenails, excluding cutting nail beds, corns and calluses or other medical treatment involving the foot or ankle, or braiding hair".
Additionally, acupuncture, electrolysis and massage therapy requires licensing.
Contact the agency: (860) 509-7603 or visit www.ct.gov/dph
According to the Connecticut Department of Revenue Services hair dressing services are not considered taxable. However, nail care, pedicures, waxing and tanning are considered taxable. Additionally, any products sold in the salon or spa are subject to sales tax. Obtain a sales and use tax certificate by filing form REG-1 online or through mail. Retailers should be familiar with the resale certificate. Contact the agency: 800-382-9463 (Connecticut only), (860) 297-5962 or visit www.ct.gov/drs