Required State License(s):

A license is required to operate a cosmetology salon.  Contact the Department of Labor & Economic Growth, Bureau of Commercial Services at (517) 241-9288 for licensure information or visit our website at www.michigan.gov/cosmetology.

A license is required to operate a barber shop.  Contact the Department of Labor & Economic Growth, Bureau of Commercial Services at (517) 241-9288 for licensure information or visit our website at www.michigan.gov/barbers.

Persons employed within a cosmetology salon or barber shop to perform cosmetology or barber services must also be licensed.

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 sales tax form.

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

Revised: 4/2007