The Iowa Department of Revenue published a policy letter determining that permanent cosmetic services are taxable. Permanent cosmetics are tattoos applied to the face that resemble traditional makeup.
Iowa only taxes specified services, and the state specifies barber and beauty services as taxable.
The DOR has determined that tattoo services are not taxable beauty services. However, the only difference between traditional cosmetic makeup and permanent makeup is the length of time that the application lasts. Additionally, permanent cosmetics "enhance the appearance of the individual." Therefore, these services fall within the definition of a taxable beauty service.