Barbers, beauty shop operators, bootblacks, launderers and cleaners

Barbers, beauty shop operators, bootblacks, launderers and cleaners are the consumers of the supplies and other property used in performing their services. They are retailers, however, of any such supplies or of used articles or other tangible personal property which they sell to consumers in the regular course of business. Note:—"Consumer" pays a tax reimbursement to the retailer when purchase is made in this state. "Retailer" collects the tax reimbursement from the customer and pays the applicable rate of sales tax to the state quarterly on his gross receipts.