Required State License(s):

A license is required when engaging in the practice of cosmetology (including hair styling, skin specialist - esthetician, manicurist, electrologist, natural hair culturist - hair braiding).  Contact the Department of Licensing and Regulatory Affairs, Bureau of Commercial Services at (517) 241-9288 for licensure information or visit our website at www.michigan.gov/cosmetology.

If products are available to the public a sales tax license is required. You may call the Michigan Department of Treasury at (517) 636-4660 and request a 518 form.

Personalized sales tax returns and a payment schedule will be mailed to you about four to six weeks after your registration is processed. If you have questions about this process, please call the Michigan Department of Treasury at (517) 636-4730.

Revised: 04/2007