Tangible resources are those that can be seen and touched - the physical resources and items in the store. Some examples would include the chairs, the lights, the registers, the beauty supplies, the counters, the hair dryers, etc. (I am sure you can come up with quite a list).
The intangible resources are those that cannot be seen or touched - non-physical items. A few examples of this could include the contact list of clients, business contracts, business contacts, The hair salon may hold some trademarks or patents or copyrights - these are also intangible resources that they might use.