Body piercing

Body piercing

Income from body piercing services is generally taxable under the Service and Other Activities business and occupation (B&O) tax classification, and you do not have to collect sales tax.

Separately stated charges for jewelry are taxable under the Retailing B&O tax classification, and you must collect sales tax.

References

RCW 82.04.050 Sale at retail, retail sale

RCW 82.04.290 Tax on service and other activities

RCW 82.08.190 Bundled transactions - Definitions

RCW 82.08.195 Bundled transactions - Tax imposed

WAC 458-20-224 Service and other business activities

Skin modification services

Skin modification services

Income from performing skin modification services is taxable under the Service and Other Activities business and occupation (B&O) tax classification, and you do not have to collect sales tax. Examples of skin modification services include:

  • Branding.
  • Striking.
  • Moxibustion.
  • Scarification.

References

RCW 82.04.290 Tax on service and other activities

WAC 458-20-224 Service and other business activities