Many states tax some selected services, most notably leasing and repairs of tangible personal property. But a few states tax a whole range of activities known as personal services. These are the kinds of services that an individual would purchase (hence the name personal). This also means that no customer is going to be accruing use tax if the vendor didn't do their job. So the burden for the sales tax pretty much is fully on the vendor.
If you provide one of these services, (or a service that's kind of like these, but with a different name), make sure that you know the rules for any state where you do business.
Barbers and hair stylists (or as I like to call them, follicle engineers)
Turkish bathes (who goes to these things anymore?)
Tattooing and piercing
Weight control salons
Health clubs and gymnasiums
Massage therapy (sometimes exempt if there's a doctor's prescription)
Escort services (get your mind out of the gutter)
Please keep in mind that most states don't tax these services. But a few do. And this list is not all-inclusive. As I've often said, if you provide services, you should make sure of their taxability in any state where you perform them.
One more thing to keep in mind. If you sell products, like shampoo, lotions, tanning oils, etc., then you better be charging sales tax on that stuff, even if your services aren't taxable.
The Sales Tax Guy
See the disclaimer - this is for education only. Research these issues thoroughly before making decisions.
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