Nail care services

Income from nail care services such as manicures and pedicures is subject to Service and Other Activities B&O tax. You do not have to collect retail sales tax on this activity.

You are considered the consumer of all products used when providing nail care services, such as nail polish, foot wash, cuticle oil, and any tools. You must pay either retail sales tax or use tax when you purchase these items. Please see the Purchases by the Salon section for more information.

If you sell these items separately for the customer to take home with them, such as a bottle of nail polish, then you are making a retail sale. Please see the Sales of Products section for more information.