Makeup artist and hairstylist services used to produce cover art subject to New York City but not state sales tax.

In an Advisory Opinion, the Department of Taxation stated that the services provided by the makeup artists and hairstylists were part of the taxpayer’s creative process in producing cover art for its compact discs, DVDs, and videos, and not subject to the state tax. However, the 4-1/8% tax imposed by the City of New York on barbering, manicuring, and other such services still applies. In addition, the services of hairstylists and make up artists performed on tangible personal property, such as a wig, could be subject to the New York state tax but may qualify for exemption as a production supply item. New York City’s tax would not apply. (NY–TSB-A-04(14)S: State of New York Commissioner of Taxation and Finance, May 25, 2004)