HomeState guides › Massachusetts

Salon Booth Rental Laws in Massachusetts (2026)

Renting a booth or a suite in a Massachusetts salon? The big question is whether you need your own establishment license or whether you are covered by the salon you rent from. Here is exactly how Massachusetts treats it in 2026 — the license question, the fees, the inspection rule, how your rent is taxed, and the steps and postings to get compliant — sourced to the state’s own rules and dated.

In brief — Massachusetts

Your own license?
No — covered by the host salon
Licensing agency
Board of Registration of Cosmetology and Barbering (now styled by DOL as the Board of Cosmetology and Barbering Services), within the Division of Occupational Licensure (DOL), Office of Consumer Affairs and Business Regulation
Rule
Salon establishment licensing is administered by the Board of Registration of Cosmetology and Barbering under M.G.L. c. 112, secs. 87T-87KK and board regulations at 240 CMR. Booth/suite rent falls under the sales tax statute G.L. c. 64H, administered by the Massachusetts Department of Revenue (DOR). Sources: https://www.mass.gov/orgs/board-of-registration-of-cosmetology-and-barbering ; https://www.mass.gov/guides/sales-and-use-tax Note on citations: the old barbering sections M.G.L. c.112 secs. 87F-87S no longer exist (malegislature.gov returns 404 for 87F, 87G, 87H, 87K, 87L, 87N, 87R and 87S; sec. 87Y is marked 'Repealed, 2014, 236, Sec. 36'). Barbering was folded into secs. 87T-87KK — the Board's own index cites 'Chapter 112, Sections 87T to 87KK; Chapter 112, Sections 61 to 65E', and 240 CMR 8.00 gives its authority as 'M.G.L. c. 112, Sections 87T through 87KK'.
Establishment fee
Salon license Application Fee: $136 each (non-refundable), verified on the board's official application Fees table ("Application Fee — $136 — each"). A separate application/fee applies for each salon type (Cosmetology, Aesthetics, Manicuring) where those services are offered outside a cosmetology salon. Salon licenses are biennial (Cosmetology Salon expires Dec 31 of even years). Booth renters do not pay this because booth licenses are no longer issued. Sources: https://www.mass.gov/how-to/apply-for-an-aesthetics-cosmetology-or-manicuring-salon-license ; https://www.mass.gov/how-to/renew-a-barber-cosmetology-or-electrology-license
Last verified
2026-08-17

Do you need your own establishment license in Massachusetts?

No separate license for the booth/suite renter themselves. Verified verbatim on the board's salon-license application page: "The board no longer issues or requires booth renter or booth shop licenses." What must exist is a salon (establishment) license for the physical space, held by whoever operates that salon. A cosmetology, aesthetics, or manicuring professional who rents a chair/room inside an already-licensed salon does NOT obtain their own establishment license. However, if the independent professional sets up and operates their OWN standalone salon space (e.g., a self-contained suite that is itself a salon), that space must be licensed as a Cosmetology Salon (and/or Aesthetics/Manicuring Salon) before opening. Source: https://www.mass.gov/how-to/apply-for-an-aesthetics-cosmetology-or-manicuring-salon-license

Establishment license fees

Salon license Application Fee: $136 each (non-refundable), verified on the board's official application Fees table ("Application Fee — $136 — each"). A separate application/fee applies for each salon type (Cosmetology, Aesthetics, Manicuring) where those services are offered outside a cosmetology salon. Salon licenses are biennial (Cosmetology Salon expires Dec 31 of even years). Booth renters do not pay this because booth licenses are no longer issued. Sources: https://www.mass.gov/how-to/apply-for-an-aesthetics-cosmetology-or-manicuring-salon-license ; https://www.mass.gov/how-to/renew-a-barber-cosmetology-or-electrology-license

Your individual barber / cosmetology license

Yes. The individual must hold the appropriate active practitioner license before performing services: Registered Cosmetologist (or Registered Operator), Registered Manicurist, Registered Aesthetician I or II, or Master Barber. Per the board's renewal-schedule table, Registered Cosmetologist/Operator/Manicurist renew biennially on the licensee's birthday; Master Barber renews biennially (Dec 31, odd years). Source: https://www.mass.gov/how-to/renew-a-barber-cosmetology-or-electrology-license

Inspection — before you can open

Yes for salon establishments. Verified: "The salon must be completely set up with signage and ready for business to pass final inspection for licensing. You will be contacted by an investigator with an inspection date." A new or relocating salon "must remain closed until you are approved for a license after inspection." A booth renter joining an already-licensed salon triggers no separate establishment inspection for the renter. Source: https://www.mass.gov/how-to/apply-for-an-aesthetics-cosmetology-or-manicuring-salon-license

Booth & suite rental specifics

Massachusetts eliminated the booth-renter/booth-shop license category: "The board no longer issues or requires booth renter or booth shop licenses." A renter therefore needs only a valid individual practitioner license and works within a space covered by a salon establishment license. Verified caveats: (1) A salon license is NOT transferable and covers only the exact space to which it was issued; a new owner or new address/location requires a new salon application (a floor-plan change within the same salon uses a Salon Expansion Application). (2) "There cannot be multiple Cosmetology salons within the same space," which limits carving one licensed salon into multiple independent cosmetology suites. (3) The board's renewal-schedule table still lists legacy "Booth Shop" and "Booth Renter" types (biennial, expiring Dec 31 even years) so pre-existing holders can renew, but new ones are not issued or required. Sources: https://www.mass.gov/how-to/apply-for-an-aesthetics-cosmetology-or-manicuring-salon-license ; https://www.mass.gov/how-to/renew-a-barber-cosmetology-or-electrology-license Two corrections. First, do not rely on the claim that prior holders can still renew a Booth Shop or Booth Renter licence: the Division's published RENEWAL FEE table (CSV, September 2025) lists 21 licence types and contains no Booth Renter or Booth Shop line at all. The two names survive only in the EXPIRY-DATE table on the 'Renew a barber, cosmetology, or electrology license' page, and no renewal amount is published for either — so renewability is an inference, not a sourced fact. Second, the one Board document written specifically for chair renters is missing from most summaries: the 'Policy on Advertising of Individual Businesses Located Within a Shop'. It dates the repeal ('new regulations effective June 1, 2019, the Board repealed the license requirements for a rented chair or booth and the shop in which the booth was located') and imposes the obligation that replaced the licence: a chair renter must include the SALON's name in ALL advertising, 'in print, radio, television, and all electronic and social media'. That is the only rule a Massachusetts renter can actually be cited under.

Is your rent taxable?

No. Verified against the DOR Sales and Use Tax guide: Massachusetts sales/use tax (6.25%) applies to "the sales price or rental charge of tangible personal property (including gas, electricity, and steam) and telecommunications services." Renting a booth, chair, or suite is a rental of real property, not tangible personal property, so it is not subject to Massachusetts sales tax. The DOR guide expressly lists "personal or professional services such as: accounting, insurance, legal and medical services, haircuts, car repairs" as NOT taxable. A salon owner who separately sells retail products (shampoo, etc.) must collect the 6.25% tax on those tangible goods, but not on the rent. Source: https://www.mass.gov/guides/sales-and-use-tax One nuance the flat answer misses: c.64H taxes at 6.25% the 'rental charge of TANGIBLE PERSONAL PROPERTY' as well. A bundled 'chair' package that includes furniture, equipment or product is no longer a pure lease of real property, and the taxable component can be reached. Keep space rent and any equipment or product charge on separate lines.

Getting compliant, step by step

Work through these in order — the kit turns them into a checklist you can tick off:

  1. Confirm you are renting within a space that already holds the correct salon (establishment) license; if you are opening your OWN standalone salon space, you must license that space first.
  2. Hold/verify your active individual license (Registered Cosmetologist/Operator, Manicurist, Aesthetician I/II, or Master Barber) via the eLIPSE system; renew biennially (birthday for cosmetology/manicuring, Dec 31 odd years for Master Barber) before it lapses.
  3. If licensing a salon space: create a MyMassGov account and link your license in the DOL eLIPSE online system.
  4. If licensing a salon space: prepare an 8.5x11 floor plan (stations, chairs, manicuring tables, aesthetics room, square footage, additional sinks, shop sign, bathrooms all labeled), a 2x2 photo and government photo ID for each owner, a notarized DOL CORI form per owner, a Plumbing and Electrical Form (or No Plumbing or Electrical Work Required Form), entity documents (Articles of Incorporation / Certificate of Organization / partnership agreement), and a price list (gender pricing prohibited; names cannot suggest healing/medical benefits).
  5. If licensing a salon space: submit the salon application and $136 fee per license type via eLIPSE, then pass the scheduled final inspection before opening (remain closed until approved).
  6. Register for state tax accounts via MassTaxConnect only if selling taxable retail products; booth/suite rent itself is not sales-taxable.

What you must display

Booth and suite rental in Massachusetts — the whole program

Who may rent a booth or a suite in Massachusetts

You must hold your own practitioner licence from the Board of Registration of Cosmetology and Barbering, inside the Division of Occupational Licensure (DOL). The board is the merged successor of the separate cosmetology and barbering boards, and M.G.L. c. 112, Sections 87T to 87KK now govern all of 'aesthetics, barbering, cosmetology, electrolysis, hairdressing and manicuring'. Two sentences settle eligibility. Section 87V: 'The practice of aesthetics, barbering, cosmetology, electrolysis, hairdressing and manicuring shall be engaged only in a licensed shop or other location authorized by the board.' You need a licence, and the walls around you need one too. Section 87AA: 'A mobile business or the holder of a shop license shall not employ for hire or allow an individual to provide aesthetics, barbering, cosmetology, electrolysis, hairdressing or manicuring in the shop or mobile business unless the individual is licensed pursuant to sections 87T to 87JJ, inclusive.' The verb 'allow' is what bites for booth rental: a landlord who merely rents you space, and never employs you, is still forbidden to allow you to work there unlicensed. Education thresholds (240 CMR 2.01, 8.01): cosmetologist 1,000 hours in a board-approved school, aesthetician 600, manicurist 100, barber at least 1,000 clock hours, each with application, fees and 'a passing score on an examination satisfactory to the Board'. Reciprocity is discretionary: Section 87Z lets the board licence, with or without examination, a person licensed in a state 'which, in the opinion of the board, maintains a standard substantially equivalent to that of the commonwealth', and 240 CMR 2.03(1) and 8.01(4) send an out-of-state applicant without a current licence in good standing to the Massachusetts examination. One commercial exclusion: 'hairdressing' under Section 87T 'shall not include natural hair braiding', and Section 87V adds that 'Natural hair braiding shall be exempt from the rules and regulations issued by the board.' Renewal is biennial but the anniversary varies: cosmetologist, manicurist, aesthetician, instructor and demonstrator on the licensee's birthday, master barber on 31 December of odd years. Section 87GG: 'No person licensed under said sections shall engage in the occupation covered by such license until the prescribed renewal fee shall have been paid and renewed license issued.' No grace period is written into the statute, and past three years Section 87GG requires reapplication and a practical examination.

The individual licences that qualify you

  • Cosmetologist (Registered Cosmetologist / Registered Operator): 1,000 hours in a board-approved school, application with fees, examination (240 CMR 2.01(1)). Renewal $68 on the licensee's birthday, every 2 years. Section 87T defines cosmetology as aesthetics, manicuring and hairdressing together, expressly excluding barbering and make-up artistry.
  • Aesthetician (Registered Aesthetician I and II): 600 hours, application, examination (240 CMR 2.01(2)). Renewal $68, birthday, 2 years. Section 87T limits aesthetics to 'methods that are minimally invasive and pose a minimal risk to the public's health as defined by the board'.
  • Manicurist: 100 hours, application, examination (240 CMR 2.01(3)). Renewal $68, birthday, 2 years. Placement is explicit: 'A manicurist may be employed in a cosmetology salon, manicuring salon, an aesthetics salon or a barber shop.'
  • Barber (Apprentice, Master): at least 1,000 clock hours in a board-approved barber school, application, examination (240 CMR 8.01(1)). Renewal $40, 31 December of ODD years. 240 CMR 8.02(4) forbids a barber shop to arrange for, permit or advertise any branch of cosmetology unless the shop also holds a cosmetology licence and the service is given by a licensed cosmetologist.
  • Instructors: Cosmetology Instructor requires a high school degree or equivalent, a board-satisfactory programme and at least two years as a Massachusetts licensed cosmetologist (240 CMR 2.01(5)); Aesthetics and Manicuring Instructor follow parallel routes at 2.01(7) and 2.01(9). Renewal $68, birthday, 2 years. Each rule permits employment in a school OR a salon, so the credential is compatible with renting a chair. Barber Instructor (240 CMR 8.01(2)): renewal $84, ANNUAL on 31 December.
  • Demonstrator: Section 87W allows licensure with at least three months of practical experience, on application with a notarised affidavit from each manufacturer or distributor, the fee and two pictures, and restricts where demonstrations may occur. Renewal $68, birthday, 2 years.
  • Cosmetology Salon licence (the establishment licence, held by whoever operates the space, not by the renter): application $136, renewal $82, expiring 31 December of EVEN years. 240 CMR 3.01(2)(a) lists three salon licences, Cosmetology, Manicuring and Aesthetics, on the same $82 renewal and expiry.
  • Barber Shop licence: renewal $78, expiring 30 JUNE of even years (240 CMR 8.04) — a different date from every salon cycle, a trap for a mixed location holding two establishment licences.
  • Booth Renter and Booth Shop: legacy categories only. The board's advertising policy records that 'As part of its new regulations effective June 1, 2019, the Board repealed the license requirements for a rented chair or booth and the shop in which the booth was located', and the salon application page states 'The board no longer issues or requires booth renter or booth shop licenses.' Both names still appear in the renewal-SCHEDULE table, but neither appears in the renewal-FEE table.

Do you need your own establishment licence?

Massachusetts does not issue a separate establishment licence to a booth or suite renter.

For a person renting a chair, booth or room inside a salon that already holds the correct establishment licence, the answer is no. The board abolished the booth category outright in its 2019 rewrite of 240 CMR: 'As part of its new regulations effective June 1, 2019, the Board repealed the license requirements for a rented chair or booth and the shop in which the booth was located', and the live application page repeats it, 'The board no longer issues or requires booth renter or booth shop licenses.' There is no booth permit, fee, inspection or renewal in Massachusetts. What must exist is a shop licence over the space, held by whoever operates it, and the trap is the word 'space'. 240 CMR 3.01(5): 'A salon license is valid only for the location stated on the license and is not transferable or assignable.' Section 87AA adds that a shop licence 'shall be valid only for the location named in the license' and 'shall not be transferable'. And the application page states 'There cannot be multiple Cosmetology salons within the same space.' Massachusetts therefore does not accommodate the salon-suite model: you cannot subdivide one licensed cosmetology salon into several independently licensed ones, and you cannot inherit the landlord's licence by taking over their room. If the room you rent is genuinely self-contained, with its own entrance, sign, sinks and toilet facilities, it is a shop and you must licence it before opening, since 240 CMR 3.01(3) provides that 'No person shall operate a cosmetology salon, manicuring salon or aesthetics salon without first obtaining from the Board a license to operate such salon.' If it is a station inside somebody else's licensed salon, you licence nothing, and the board draws that line on an approved floor plan (240 CMR 3.02(1)(b)). Before signing, obtain a copy of the current salon licence for the exact address, confirm the licence type covers every service on your menu, and confirm it has not expired on the 31 December even-year cycle. Note finally that 240 CMR 3.02(2)(e)6 makes the licence holder 'responsible for all services provided in the Salon or Shop, whether or not those services are cosmetology or barbering' — which is why many Massachusetts salon owners write leases controlling how you work, and why those leases then destroy the independent-contractor position described below.

The licence is issued by Board of Registration of Cosmetology and Barbering, Division of Occupational Licensure (DOL), Office of Consumer Affairs and Business Regulation. Applications and renewals run through the DOL eLIPSE platform with a MyMassGov account. One Federal Street, Suite 600, Boston MA 02110-2012; board telephone 617-701-8792; DOL Welcome Center 617-701-8895..

  1. Establish whether you are renting inside an existing licensed shop or opening your own. Ask the operator for the original licence and read the address on its face, since 240 CMR 3.01(5) makes it 'valid only for the location stated on the license'. For a new business or a change of location, 'you must remain closed until you are approved for a license after inspection.'
  2. Verify your own practitioner licence is active and correctly typed for your whole menu. 240 CMR 2.02(2) authorises services only 'within the scope of the licenses that are current and in good standing', and 2.02(3) requires a separate application and fee for each profession.
  3. If licensing your own space, create a MyMassGov account and follow the DOL 'Linking Your License' guide first. An incomplete application is held only 180 days, after which it 'will be considered abandoned, and applicants will need to submit a new application and payment.'
  4. Prepare the floor plan to specification: 8.5 by 11 inches, whole layout, labelling all stations, chairs, manicuring tables and the aesthetics room, plus square footage, additional sinks (which 'cannot be in a bathroom or be a shampoo bowl'), the shop sign and the bathrooms.
  5. Assemble the file: a 2-by-2-inch photo and a government photo ID copy for each owner; a copy of the practitioner licence of someone who will work at the salon; a NOTARISED DOL CORI form for each owner, or 'your application will be incomplete'; the Plumbing and Electrical Form (or the No Plumbing or Electrical Work Required Form); the entity's formation document; and a price list, with gender pricing prohibited and names suggesting healing or medical benefits rejected.
  6. Submit through eLIPSE with the $136 non-refundable fee per licence type, get electrical and plumbing work approved by an inspector of wires and a plumbing inspector as 240 CMR 3.02(1)(a) requires, obtain local permits, then notify the board the premises are ready. 240 CMR 3.01(4) bars issuance 'if required local permits and certificates have not been obtained'.
  7. Pass the final inspection: 'The salon must be completely set up with signage and ready for business to pass final inspection for licensing. You will be contacted by an investigator with an inspection date.'
  8. Register with the Department of Revenue through MassTaxConnect only for accounts you actually trigger. Selling retail product at your chair makes you a vendor who must collect 6.25% and display Form ST-1; selling only services does not.
  9. If you later change the layout, file the Salon Expansion Application; if the address or owner changes, file a wholly new salon application. 'After a change in ownership, the salon may remain open for 30 days before the new owners must obtain a new license', and 240 CMR 3.01(5)(a) and (b) require the new-licence application 30 days in advance of the sale or move.

Fee: Salon licence application fee: $136 each, non-refundable, per licence type, payable by debit or credit card through eLIPSE ('Application Fee | $136 | each'). A booth renter inside somebody else's licensed salon pays none of this, the booth renter and booth shop licences having been repealed effective 1 June 2019. Massachusetts sets these fees under M.G.L. c. 112, Section 87CC, which delegates them to the Secretary of Administration and Finance under Section 3B of Chapter 7 rather than fixing them in Chapter 112, so amounts move by administrative schedule. Application fees for individual practitioner licences are NOT published in the board's fee table, which lists renewal fees only; do not read the $136 salon figure across to a practitioner application.

Renewal: From the board's published fee table (CSV, September 2025). Establishments: Cosmetology Salon $82, Manicuring Salon $82, Aesthetics Salon $82, each expiring 31 December of even years, 2-year cycle; Barbershop $78, expiring 30 June of even years, 2-year cycle. Practitioners: Cosmetologist, Aesthetician, Manicurist, Cosmetology Instructor, Aesthetics Instructor and Demonstrator all $68 on the licensee's birthday every 2 years; Barber $40, 31 December of odd years; Barber Instructor $84 and Barber School $225, both ANNUAL on 31 December; Electrologist $78. Board-wide administrative fees on top: Late Renewal Fee $57 per licence renewal, charged in addition to the renewal fee whenever the renewal is received beyond the expiration date; Certified Statement $15; Duplicate License $17; Name Change $27; returned check $23; EPAY return $23. Neither Booth Renter nor Booth Shop appears in the current renewal-fee table, so treat any claim that a legacy booth licence can still be renewed at a published fee as unverified. If the shop moves, do not renew: 'If your shop has moved to a new address, you must submit a new application. Do not renew your existing license.'

What the booth and suite rules actually say

Booth rental in Massachusetts is regulatorily easy and legally dangerous, and the two facts get confused constantly. On the licensing side there is nothing to do: the board repealed the rented-chair and booth-shop licences effective 1 June 2019 and 'no longer issues or requires booth renter or booth shop licenses.' Four board-level obligations survive and attach specifically to a renter. First, advertising identity. The board issued a standing Policy on Advertising of Individual Businesses Located Within a Shop precisely because the repeal created an information gap: 'A practitioner who operates a business or offers services under a name that is different from the name of the shop in which they are located must include the shop's name in all advertisements or promotions of their business or services. This requirement applies to all advertisement or promotion in print, radio, television, and all electronic and social media.' That covers your Instagram bio, booking page and Google listing, and it is the most commonly missed Massachusetts booth-renter duty. Second, display and identification: 240 CMR 3.01(7) requires practitioners to 'conspicuously post an official, legible copy of their current individual license at their place of employment, and while working must have in their physical possession a government-issued identification card with photograph'. Barbers face the stricter placement rule of 240 CMR 8.02(5)(a): posted 'in a conspicuous place in front of his or her working chair'. Third, scope: 240 CMR 3.02(2)(d) provides that other than services covered by the board's Mobile Services policy, all cosmetology services 'must be performed in a licensed salon by licensed personnel only'. Renting a chair does not create a licence to work off-site. Fourth, cross-discipline lines: 240 CMR 3.04(3) forbids a cosmetology, aesthetics or manicuring shop to 'arrange for, permit or advertise the practice of barbering in the shop unless the shop is a licensed barber shop and employs a licensed barber', and 8.02(4) mirrors it — so a licensed barber renting a chair in a cosmetology-only salon is a problem for the salon's licence. What Massachusetts does not give you is any of the accommodations that make booth rental workable in permit states. Nothing in Chapter 112 or 240 CMR says a chair renter is not an employee; the abolition of the booth licence was a deregulation of paperwork, not a classification safe harbour. There is no mechanism for licensing a chair or room separately from the salon around it, and 'There cannot be multiple Cosmetology salons within the same space' closes the suite workaround for hair, though aesthetics and manicuring are more tractable, being distinct licence types under 240 CMR 3.01(2)(a). And the establishment licence stays with the landlord: if the owner sells, dies, moves or lets it lapse on 31 December of an even year, your right to work in that space evaporates with it. Build lease protections around that: require the landlord to maintain the shop licence in good standing for the full term, name every licence type the space holds, oblige notice before any sale, relocation or floor-plan change, give you the salon licence number for your own advertising compliance, and give you an exit if the licence is suspended, revoked or expires.

What your own space must have

  • At least one shampoo bowl in every cosmetology salon, plus at least one sink accessible from all areas where services may be performed, additional to the shampoo bowls and to the sinks with the toilet facilities (240 CMR 3.03(18)(a)).
  • At least one hair dryer, one covered waste receptacle and one airtight container for disinfected instruments (240 CMR 3.03(18)(a)). Manicuring and aesthetics salons need the same accessible sink, covered receptacle and airtight container, and manicuring salons must clean and disinfect all foot baths 'after each and every separate use on a customer' (3.03(18)(b)-(c)).
  • Proper toilet and hand-washing facilities in the salon or conveniently adjacent (240 CMR 3.02(1)(g)): 'Bathrooms must be within the confines of the salon or easily accessible and close to the salon. If facilities are not in the salon, the salon owner will remain responsible for ensuring those facilities remain safe and sanitary.' Plus an adequate supply of hot and cold water, the source approved by the local board of health where no public supply exists (3.02(1)(h)).
  • A sign at the salon entrance, or one large enough to be clearly visible from the street (240 CMR 3.02(1)(c)); it is inspected, since the salon 'must be completely set up with signage and ready for business to pass final inspection'.
  • Electrical and plumbing installations approved by an inspector of wires and a plumbing inspector before the board's inspection (240 CMR 3.02(1)(a)), plus all required local permits, without which 240 CMR 3.01(4) bars issuance. Proper lighting and ventilation, and premises, floor coverings, walls, ceilings, furniture and fixtures kept clean and sanitary (3.02(1)(d) and (f)).
  • No salon in any room where food is prepared or sold, and no dishes washed in any shampoo sink or toilet-room sink (240 CMR 3.02(2)(b)). Narcotics, alcohol, marijuana and tobacco prohibited in all cosmetology salons (3.02(2)(c)) and all barber shops (8.02(6)(s)). No animals except service animals authorised by law (3.02(1)(i)).
  • Disinfection by one of five named methods after use on any patron: an FDA-approved dry heat steriliser; an autoclave; 70% isopropyl alcohol for at least ten minutes; hospital-grade antiseptics and disinfectants; or a 10% solution of chlorine bleach mixed with water and no other chemicals (240 CMR 3.03(17)). Disinfected equipment kept in airtight sanitary containers (3.03(14)), and 'The use of any implement that cannot be disinfected is prohibited' (3.03(13)).
  • Per-client hygiene at the chair, where a renter is personally exposed on inspection: hands washed with liquid soap and hot water before and after each patron (3.03(1)); a clean towel per patron (3.03(3)); closed storage for clean towels and a covered container for soiled ones (3.03(4)-(5)); all hair swept and disposed of after each patron (3.03(8)); creams removed with a clean spatula, never the fingers (3.03(11)-(12)); opaque, washable or chemically cleanable attire at all times (3.03(2)). 240 CMR 3.03(19) bars serving a person afflicted with impetigo, pediculosis, or contagious bacterial or fungal infection such as ringworm of the area being treated.
  • Home salons: 240 CMR 3.02(1)(e) requires a separate licensed room, a separate entrance not requiring customers to pass through residential space, a hard surface walk from the street, interior doors from the rest of the home securely locked, and toilet facilities separate from the residents' own (barber equivalent at 8.02(6)(d)).
  • Dual use with massage: 240 CMR 3.02(2)(e) requires the massage area to hold an establishment licence from the Board of Registration of Massage Therapy issued to the SAME person or entity holding the salon licence, and all massage services identified on a board-approved floor plan posted conspicuously.

What you must display

  • Your own current individual licence, an official legible copy, conspicuously posted at your place of employment, PLUS a government-issued photo identification card in your physical possession while working (240 CMR 3.01(7)). Both halves are required; the ID obligation is not satisfied by displaying it.
  • For barbers, the licence posted 'in a conspicuous place in front of his or her working chair' (240 CMR 8.02(5)(a)) — stricter than the cosmetology equivalent and specific to the chair you occupy.
  • The ORIGINAL salon licence displayed in a conspicuous place in the salon (240 CMR 3.01(6)); for barber shops, the original shop licence displayed conspicuously within the shop (8.02(5)(b)). Not the renter's obligation, but confirm it is there and current before working.
  • A price list displayed conspicuously in the salon (240 CMR 3.04(6)), with the advertised price to 'include the price of all operations necessary to complete the service' (3.04(4)). Gender pricing is barred: 'Gender-based pricing is prohibited by the Massachusetts Public Accommodations Act (M.G.L. c. 272, Sections 92A and 98). Prices must be based on factors such as hair length or difficulty of styling' (3.04(5)).
  • The shop's name in every advertisement or promotion you make under a business name different from the shop's, in print, radio, television and all electronic and social media (Board Policy on Advertising of Individual Businesses Located Within a Shop) — the renter-specific disclosure Massachusetts substituted for the abolished booth licence.
  • The board-approved floor plan, posted conspicuously, wherever massage services are provided in the same space (240 CMR 3.02(2)(e)3).
  • If you register as a sales-tax vendor because you sell retail product at your chair, the Form ST-1 certificate for each business location, which DOR requires to be 'displayed on the business premises where customers can easily see it'.

Inspection

There is no pre-opening inspection of a booth renter, because there is no booth licence to inspect. Inspection attaches to the shop and its licence holder, in two forms. Pre-licensure: 240 CMR 3.01(4) makes every prospective salon operator 'arrange for the premises to be inspected and approved by the Board', and bars issuance where local permits are missing or the inspection shows a violation of 240 CMR 3.00. The sequence at 3.02(1)(b) is floor-plan approval, then equipment and permits, then notification that the premises are ready, after which 'You will be contacted by an investigator with an inspection date.' A new or relocating salon must remain closed until approved. Routine and complaint inspection has no published interval. Section 87DD gives an unqualified right of entry: 'The board may enter and inspect a shop, school or mobile business in a proper manner at any time during the business hours of the shop, school or mobile business.' 240 CMR 3.02(2)(a) adds that whenever an inspection is made 'the owner or representative of the salon must sign the inspection slip'. Section 87DD then makes inspection MANDATORY once a complaint is made on any of five grounds: personal injury from the occupational practice; exposure to a hazard to the public's health, safety or welfare; a contagious or infectious disease imparted at a shop or by a licensee; a shop or mobile-service location kept in an unsanitary condition; or a person practising in violation of Sections 87T to 87JJ. Because Massachusetts publishes no fixed cycle that this file could verify, assume an unannounced visit at any point during opening hours and treat your own station as inspectable. The exposure is personal: your posted licence copy, physical photo ID, disinfection containers, covered waste receptacle, towel storage and attire are all checked at the chair, and a finding against you is a finding against your licence under Sections 61 and 87EE, independent of any finding against the salon owner. Conversely the shop licence holder cannot disclaim what happens at your chair (240 CMR 3.02(2)(e)6).

Tax — on your rent and on your services

On the rent you pay, Massachusetts does not tax it. The sales tax under M.G.L. c. 64H reaches, in DOR's own summary, '6.25% of the sales price or rental charge of tangible personal property (including gas, electricity, and steam) and telecommunications services sold or rented in Massachusetts'. A booth, chair space or room is real property, and the rental limb runs to tangible personal property, not realty, so straight space rent carries no Massachusetts sales tax and the landlord should not add 6.25% to it. There is no local option sales tax on top. The caveat the plain framing hides is that Chapter 64H taxes the 'rental charge of tangible personal property' as squarely as it taxes a sale: if your agreement is really a package renting you equipment, furniture, styling units, a colour bar or product, that component is a rental of tangible personal property and the analysis changes. A single undifferentiated 'chair package' is the risky shape; a lease of a defined space, with equipment owned by you or itemised separately, is the clean one. Have any equipment-inclusive package reviewed against 830 CMR 64H.1.1 (Service Enterprises), which this file did not read. On what you charge clients, services are not taxable: the DOR guide lists 'Personal or professional services' as exempt, with haircuts among the examples, and draws the line at product: 'Items sold along with services (e.g., a bottle of shampoo from a salon, parts for a car repair), are taxable and must be itemized separately on the bill.' A renter who retails product at the chair is a vendor in their own right, must register through MassTaxConnect, receives a Form ST-1 certificate for each business location which must be displayed where customers can easily see it, must collect 6.25% and must itemise the goods separately from the service. That registration is your obligation, not the salon's. Use tax at 6.25% applies to tools, equipment and product bought from out-of-state or online sellers where no Massachusetts tax was paid; buying for resale, you give your supplier a Sales Tax Resale Certificate (Form ST-4). On income, Massachusetts taxes personal income at a flat 5.00%, with an additional 4% surtax above the threshold DOR publishes as $1,107,750 for tax year 2026 and $1,083,150 for tax year 2025. A booth renter is self-employed, files a federal Schedule C, has no withholding, and normally makes quarterly estimated payments through MassTaxConnect. One Massachusetts-specific trap completes the picture: Paid Family and Medical Leave under M.G.L. c. 175M reaches beyond employees, since 'covered individual' includes a self-employed individual who has elected coverage under Section 2(j) and, separately, a 'covered contract worker' for whom at least one employer or covered business entity is required to remit contributions to the Family and Employment Security Trust Fund — meaning a salon reporting payments to you on IRS Form 1099-MISC can, on the statutory definitions, be a covered business entity with a remittance duty. A genuine space lease with no reported service payments avoids this; a commission arrangement dressed as rent does not. Finally, M.G.L. c. 152, Section 1(4) lets a sole proprietor elect workers' compensation coverage, and M.G.L. c. 149, Section 148B(c) provides that exercising that option 'shall not be considered in making a determination under this section'.

Renter or employee: the classification test

This is where Massachusetts differs from almost every other state, and why a booth rental that works fine in Texas or Florida can be unlawful here. Massachusetts applies a three-prong ABC test with no booth-rental exception, and the middle prong is close to unsatisfiable for a salon renting a chair to a hairdresser. M.G.L. c. 149, Section 148B(a): 'an individual performing any service, except as authorized under this chapter, shall be considered to be an employee under those chapters unless: (1) the individual is free from control and direction in connection with the performance of the service, both under his contract for the performance of service and in fact; and (2) the service is performed outside the usual course of the business of the employer; and, (3) the individual is customarily engaged in an independently established trade, occupation, profession or business of the same nature as that involved in the service performed.' Four features make this the harshest version in the country. First, 'shall be considered to be an employee unless' makes employee status the default, and every prong must be satisfied — failing one is fatal. Second, prong B offers no alternative: if the salon's business is hair services and you provide hair services in the salon, the service is inside the usual course and prong B fails on its face. There is no drafting around this while the landlord is itself a salon holding a cosmetology salon licence. Third, the statute removes the evidence people normally point to. Section 148B(b): 'The failure to withhold federal or state income taxes or to pay unemployment compensation contributions or workers compensation premiums with respect to an individual's wages shall not be considered in making a determination under this section.' A 1099 instead of a W-2, and both parties agreeing you are a contractor, is expressly irrelevant. Fourth, personal liability. Section 148B(d): 'Any entity and the president and treasurer of a corporation and any officer or agent having the management of the corporation or entity shall be liable for violations of this section.' Consequences are layered. Section 148B(d) routes misclassification into M.G.L. c. 149, Section 27C: a WILLFUL violation carries a fine of up to $25,000 or up to one year of imprisonment for a first offence, or both, and up to $50,000 or two years for a subsequent willful offence; a NON-WILLFUL violation carries up to $10,000 or six months first, up to $25,000 or one year subsequent. As an alternative to prosecution the Attorney General may issue a written warning or a civil citation requiring rectification, restitution, and a civil penalty of up to $25,000 per violation payable within 21 days, capped at $15,000 for a first-time respondent. On top sits the private action, where the real money is. M.G.L. c. 149, Section 150 lets an individual aggrieved by a violation of Section 148B complain to the Attorney General, wait 90 days, then sue in their own name or on behalf of others similarly situated, within three years. The remedy is not discretionary: 'An employee so aggrieved who prevails in such an action shall be awarded treble damages, as liquidated damages, for any lost wages and other benefits and shall also be awarded the costs of the litigation and reasonable attorneys' fees.' Mandatory treble damages plus fees on a class basis is what makes Massachusetts booth-rental misclassification a business risk rather than a paperwork risk, and the exposure runs to the salon owner: a renter in a bad arrangement holds the claim, not the liability. A second, differently worded test governs unemployment insurance. M.G.L. c. 151A, Section 2 deems service to be employment unless, among other things, '(b) such service is performed either outside the usual course of the business for which the service is performed or is performed outside of all the places of business of the enterprise for which the service is performed'. That prong B is DISJUNCTIVE. It does not rescue a chair renter either, since a chair renter works inside the salon's place of business, but it explains why an arrangement can be non-employment for one statute and employment for another. Practically: there is no way to make a chair rental inside a functioning salon comfortably pass Section 148B where the landlord's business is the same service you perform. If the parties proceed anyway, prongs A and C are at least within your control, so the arrangement should look like a real commercial tenancy — a written lease of a defined space for a fixed term, at a fixed rent that does not vary with your takings; your own hours and key; your own client list and appointment book; your own prices, products and tools; your own bookings and merchant account rather than the salon's till; advertising under your own business name (including the shop's name as the board's policy requires); your own entity, insurance and Schedule C. Things that destroy the position: rent as a percentage of revenue, the salon setting your prices, the salon's receptionist booking your clients, payment flowing through the salon's terminal, required shifts or meetings, a dress code, non-competition or client non-solicitation clauses, mandatory use of the salon's product line, and any deduction from your takings. Each is prong A evidence against you, and none cures prong B. Take Massachusetts-specific legal advice before structuring a booth rental here.

What your city or county may add

Board licensure does not displace municipal requirements, and 240 CMR 3.01(4) says so: 'The Board will not issue a license for any premises if required local permits and certificates have not been obtained.' The local layer commonly includes the inspector of wires and the plumbing inspector, whose approvals 240 CMR 3.02(1)(a) requires before the board will inspect a new salon; the building department for occupancy and fit-out permits; the local board of health, which 240 CMR 3.02(1)(h) makes the approving authority for the water source where no public supply exists and which in many cities and towns runs its own permitting for personal-service businesses; zoning, especially for a home salon; and the 'doing business as' certificate filed with the city or town clerk. Section 87II supplies a municipal enforcement hook a renter should know: 'Upon notice from the board, the board of health or any equivalent authority of a city or town shall terminate a general authorization to conduct business given to such shop, school or mobile business.' A state-level finding against the salon can therefore become a municipal shutdown of the premises you rent, with no separate proceeding against you. No individual municipal code was examined for this file. Sales tax has no local layer in Massachusetts: 6.25% is statewide.

What operating unlicensed costs

Section 87II makes whoever practises without a licence, and whoever conducts a shop or school without a licence, 'subject to penalties under sections 61 to 65E, inclusive'. Section 65A lets a DOL board, after a consent agreement or an opportunity for an adjudicatory proceeding under Chapter 30A, 'assess and collect a civil administrative penalty not to exceed $1,000 for the first violation and a civil administrative penalty not to exceed $2,500 for a second or subsequent violation upon a person who, without holding the required license... engages in the practice of a trade or profession for which a license... is required'. Working on an EXPIRED licence sits under Section 65(b), reaching 'any person who knowingly practices a trade or profession at a time when his license... has expired', at the same $1,000 / $2,500 levels, with two protections: a licensee who made a timely and sufficient renewal application keeps the licence in force until the board decides it, and before assessing a penalty the board must notify the licensee that they have at least 90 days after expiry to submit a renewal, during which the board waives applicable penalties. Practising while SUSPENDED, revoked or cancelled is worse: Section 65(a) makes it punishable 'by a fine of not more than $2,500 or by imprisonment for not more than 6 months, or both'. An assessed civil administrative penalty bars a later criminal penalty for the same violation, and vice versa. Discipline of a licence you hold runs through Sections 61 and 87EE. Section 87EE lets the board, for cause 'including unprofessional conduct, fraud, deceit or misrepresentation in practice or in advertising, habitual drunkenness, gross incompetence or for violation of any of sections 87T to 87JJ... revoke, suspend or otherwise discipline any licensee'. Section 61 adds grounds including practising beyond the authorised scope, gross incompetence or negligence, violating any board regulation, and — notably for a salon owner renting chairs — having 'knowingly permitted, aided or abetted an unauthorized person in performing activities requiring a license'; its civil administrative penalty is graduated, 'not to exceed $100 for a first violation; $500 for a second violation; $1,500 for a third violation; or $2,500 for a fourth or subsequent violation', alongside suspension, revocation, probation, reprimand or required additional education. Section 87FF makes failure to pay or appeal an assessed fine itself grounds for refusing renewal; Section 87HH sends a person aggrieved to judicial review under Section 14 of Chapter 30A. Advertising carries its own exposure: Section 87X provides that 'No licensee shall include in any advertising or publish, issue or make any misrepresentation or false, fraudulent or misleading statements through the press, circulation of advertising matter, radio, television, display signs or otherwise', and 240 CMR 3.04(2) defines advertising to include 'any form of printed or electronic or digital media'. Municipal shutdown is the sharpest edge, in Section 87II: 'Upon notice from the board, the board of health or any equivalent authority of a city or town shall terminate a general authorization to conduct business given to such shop, school or mobile business.' Separately, misclassification penalties under M.G.L. c. 149, Sections 148B, 27C and 150 apply to the salon owner as set out under independent_contractor.

Program sources: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87T · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87U · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87V · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87W · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87X · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87Y · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87Z · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87AA · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87BB · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87CC · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87DD · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87EE · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87FF · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87GG · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87HH · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87II · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87JJ · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section87KK · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section61 · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section65 · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter112/Section65A · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section148B · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section27C · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section150 · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151A/Section2 · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter175M/Section1 · https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section1 · https://www.mass.gov/doc/240-cmr-2-licensure-of-cosmetologists-manicurists-aestheticians-demonstrators-and-instructors/download · https://www.mass.gov/doc/240-cmr-3-cosmetology-salons/download · https://www.mass.gov/doc/240-cmr-8-barber-regulations/download · https://www.mass.gov/doc/cosmo-board-policy-on-advertising-of-businesses-located-within-shops/download · https://www.mass.gov/how-to/apply-for-an-aesthetics-cosmetology-or-manicuring-salon-license · https://www.mass.gov/how-to/renew-a-barber-cosmetology-or-electrology-license · https://www.mass.gov/info-details/fees-and-license-renewal-schedules-for-cosmetology-barbering-and-electrology · https://www.mass.gov/files/csv/2025-09/Cosmetology%20and%20barbering%20renewal%20fees.csv · https://www.mass.gov/lists/cosmetology-and-barbering-statutes-and-regulations · https://www.mass.gov/orgs/board-of-registration-of-cosmetology-and-barbering · https://www.mass.gov/guides/sales-and-use-tax · https://www.mass.gov/info-details/massachusetts-tax-rates

What's specific about going independent in Massachusetts

Massachusetts is one of the cleanest booth-rental states in the country because it deliberately abolished the booth license: the Board of Registration of Cosmetology and Barbering states in writing on its salon-license page that it "no longer issues or requires booth renter or booth shop licenses" (verified). That removes an entire fee and paperwork layer that renters face in most other states. The catch is on the space side, not the person side: a salon license is strictly non-transferable and tied to the exact physical space, and the board bars multiple cosmetology salons in one space, so whoever controls the room still needs the correct salon license. Combined with Massachusetts not taxing real-property rent or personal services (haircuts are expressly listed as non-taxable), an independent MA renter working inside an already-licensed salon can go independent with essentially just their individual practitioner license.

Common mistakes booth renters make in Massachusetts

Assuming you still need a booth license

Old guides and other states push renters to buy a booth/booth-shop license. In Massachusetts that category was eliminated. Paying for or chasing a "booth license" wastes money and time; the board no longer issues one. What matters is that the space carries a valid salon license and that your individual license is current.

A salon license does not travel with you

Massachusetts salon licenses are non-transferable and cover only the exact space they were issued for. If the address, space, or owner changes, a brand-new salon application and inspection are required (a floor-plan change within the same salon uses a Salon Expansion Application). Do not assume you can inherit or relocate the landlord's license.

You cannot stack multiple cosmetology salons in one space

The board states "There cannot be multiple Cosmetology salons within the same space." Suite-rental operators trying to license each independent hair suite as its own cosmetology salon in a shared footprint can be blocked. Clarify with the board whether your setup is one licensed salon with renters, or separate licensed spaces, before signing a lease.

Mistaking retail product sales for rent when it comes to sales tax

Booth/suite rent is not subject to Massachusetts sales tax, and neither are your services (the DOR guide lists haircuts as non-taxable). But if you sell retail products (shampoo, styling products), those tangible goods ARE taxable at 6.25% and require a DOR vendor registration and a displayed Form ST-1. Don't conflate the tax-free rent with tax-free product sales.

How long it takes and what it costs in Massachusetts

Timeline: Individual license: already held or a few weeks via eLIPSE/PSI exam. If only renting inside an already-licensed salon, you can start almost immediately once your individual license is active. If you must license your own salon space, the board says to allow several weeks for application processing plus scheduling of the mandatory final inspection, and you must remain closed until approved.

Cost: For a booth/suite renter inside an already-licensed salon: no establishment license fee (booth licenses abolished) and no sales tax on rent — effectively $0 in board fees beyond your individual license renewal. If you must license your own salon space: $136 per salon-type application (non-refundable, biennial), plus any plumbing/electrical documentation costs; confirm current individual-license renewal fees with the board.

Massachusetts changes its rules — we'll tell you

Going independent takes time, and states revise these rules. Leave your email and we'll write to you when Massachusetts's booth/suite licensing requirements change. Nothing else, ever — and you can unsubscribe from any message.

Get your Massachusetts booth-rental compliance kit — free

Pick Massachusetts and get one clear kit: whether you need your own license, the fees, the inspection rule, how your rent is taxed, plus the steps to get compliant and what to display — as interactive checklists that save your progress. Free watermarked preview; clean printable PDF for $29.

Build my Massachusetts kit →

Massachusetts salon booth rental — FAQ

Do I need my own salon license to rent a booth or suite in Massachusetts?

No separate license for the booth/suite renter themselves. Verified verbatim on the board's salon-license application page: "The board no longer issues or requires booth renter or booth shop licenses." What must exist is a salon (establishment) license for the physical space, held by whoever operates that salon. A cosmetology, aesthetics, or manicuring professional who rents a chair/room inside an already-licensed salon does NOT obtain their own establishment license. However, if the independent professional sets up and operates their OWN standalone salon space (e.g., a self-contained suite that is itself a salon), that space must be licensed as a Cosmetology Salon (and/or Aesthetics/Manicuring Salon) before opening. Source: https://www.mass.gov/how-to/apply-for-an-aesthetics-cosmetology-or-manicuring-salon-license

How much does an establishment license cost in Massachusetts?

Salon license Application Fee: $136 each (non-refundable), verified on the board's official application Fees table ("Application Fee — $136 — each"). A separate application/fee applies for each salon type (Cosmetology, Aesthetics, Manicuring) where those services are offered outside a cosmetology salon. Salon licenses are biennial (Cosmetology Salon expires Dec 31 of even years). Booth renters do not pay this because booth licenses are no longer issued. Sources: https://www.mass.gov/how-to/apply-for-an-aesthetics-cosmetology-or-manicuring-salon-license ; https://www.mass.gov/how-to/renew-a-barber-cosmetology-or-electrology-license

Do I still need my individual cosmetology/barber license in Massachusetts?

Yes. The individual must hold the appropriate active practitioner license before performing services: Registered Cosmetologist (or Registered Operator), Registered Manicurist, Registered Aesthetician I or II, or Master Barber. Per the board's renewal-schedule table, Registered Cosmetologist/Operator/Manicurist renew biennially on the licensee's birthday; Master Barber renews biennially (Dec 31, odd years). Source: https://www.mass.gov/how-to/renew-a-barber-cosmetology-or-electrology-license

Is there an inspection before I can open a booth or suite in Massachusetts?

Yes for salon establishments. Verified: "The salon must be completely set up with signage and ready for business to pass final inspection for licensing. You will be contacted by an investigator with an inspection date." A new or relocating salon "must remain closed until you are approved for a license after inspection." A booth renter joining an already-licensed salon triggers no separate establishment inspection for the renter. Source: https://www.mass.gov/how-to/apply-for-an-aesthetics-cosmetology-or-manicuring-salon-license

Is my booth/suite rent taxable in Massachusetts?

No. Verified against the DOR Sales and Use Tax guide: Massachusetts sales/use tax (6.25%) applies to "the sales price or rental charge of tangible personal property (including gas, electricity, and steam) and telecommunications services." Renting a booth, chair, or suite is a rental of real property, not tangible personal property, so it is not subject to Massachusetts sales tax. The DOR guide expressly lists "personal or professional services such as: accounting, insurance, legal and medical services, haircuts, car repairs" as NOT taxable. A salon owner who separately sells retail products (shampoo, etc.) must collect the 6.25% tax on those tangible goods, but not on the rent. Source: https://www.mass.gov/guides/sales-and-use-tax One nuance the flat answer misses: c.64H taxes at 6.25% the 'rental charge of TANGIBLE PERSONAL PROPERTY' as well. A bundled 'chair' package that includes furniture, equipment or product is no longer a pure lease of real property, and the taxable component can be reached. Keep space rent and any equipment or product charge on separate lines.

Is this legal advice?

No. SalonBoothLicense gives general information based on each state's published cosmetology/barbering and tax rules, dated to when we last verified them, and is not a guarantee of licensure. Booth/suite rules also depend on local permitting and your written rental agreement. Always confirm with your state board and local authority.

Sources: www.mass.gov. Verified 2026-08-17. General information, not legal advice and not a guarantee of licensure — confirm with your state board and local authority before you open.