Guide · 6 min read

    Bookkeeping for estheticians

    Facials, lashes, waxing, retail skincare — built for solo estheticians and small studios.

    Why estheticians overpay tax

    Booth rent, product, continuing education, gas to the supplier, retail margin — none of it gets tracked, so the CPA gives up and uses estimates. Estimates always cost more than reality. A simple monthly system saves $3–5K a year.

    Retail skincare is its own P&L. Track skincare sales separately from services — cost, sale price, sales tax collected. Skincare is usually your highest-margin revenue stream.

    The esthetician money system

    1. 1

      One business account, one card

      Booking app payouts in. Booth rent, supplies, education out. Match weekly.

    2. 2

      Track product (back bar) separately

      Back-bar product (what you use on clients) is an expense. Retail (what you sell) is inventory until sold. Different tax treatment.

    3. 3

      Charge & remit sales tax on retail

      In most states, you collect sales tax on skincare you sell. File and remit monthly or quarterly per your state.

    4. 4

      Quarterly tax payments

      Save 25–30% of net for tax. Pay April, June, September, January. Skip a quarter = IRS penalty.

    Deductible expenses

    Booth or studio rent
    Back-bar skincare products
    Lash extensions, adhesive, primer
    Wax, sticks, strips
    Towels, sheets, laundry
    Disposables (gloves, masks, mascara wands)
    Lash beds, lamps, sterilizers
    State esthetician license
    Continuing education classes
    Liability insurance
    Booking software (Vagaro, GlossGenius)
    Marketing & Instagram ads
    Mileage to supplier/clients
    Phone (business %)
    Health insurance (self-employed)
    Retirement (SEP-IRA)
    Square/Stripe fees

    Built for solo estheticians

    SnapBooks tracks supplies, retail skincare, booth rent, and tax — so you can focus on clients.

    Start free

    Tools for estheticians

    Frequently asked questions

    Solo esthetician — what tax form?+

    Schedule C with your 1040, plus Schedule SE for self-employment tax. Pay quarterly to the IRS to avoid penalties.

    Are facials taxable?+

    Most states don't tax facial/lash/wax services, but retail skincare you sell to clients usually is. A handful of states (HI, NM, SD) do tax services.

    Lash extension supplies — deduct or capitalize?+

    Single-use supplies (lashes, adhesive, primer, tape) are immediate expenses. Equipment like lash beds, magnifying lamps, sterilizers are Section 179 — expense the full cost year 1.

    Booth rent vs commission split — which is better?+

    Booth rent = predictable cost, you keep 100% of revenue. Commission = no rent risk, but you give up 40–60%. Booth rent wins once you're booked solid.

    Should I form an LLC?+

    Yes for liability protection — you're applying chemicals near eyes and skin. Single-member LLC is cheap. S-corp election once profits exceed ~$40K saves significant SE tax.