General business guidance
Information to help MASSACHUSETTS businesses meet the self-certification requirement to reopen. All businesses must meet these requirements before reopening. Businesses operating to provide Essential Services, as defined in the Governor's March 23, 2020 Executive Order, updated on March 31, April 28 and May 15, may remain open and have until May 25, 2020 to comply with these mandatory safety standards.
Regarding Waxing: The Safety Standard Doc below states: "Limit service to hair services only (haircuts, color, blow drying and treatments). Non-hair services are not permitted (eyebrows, beard trimming, lip waxing, manicures, etc.)"
Above the neck waxing exposes the provider and the client. Below the neck waxing while following mandatory safety standards would seem to fall within Phase 1 guidelines - but our suggestion would be to confirm with your appropriate State Board Representative or visit: https://www.mass.gov/info-details/reopening-massachusetts for more clarification.
You can download all the MASS.GOV documents on the below links.