Makeup application

Income from applying temporary makeup and teaching classes on makeup application is subject to Service and Other Activities B&O tax. You do not have to collect retail sales tax.

When you apply makeup to others, you are considered the consumer of all makeup products used and 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 makeup products separately from applying them, then those sales are retail sales subject to Retailing B&O tax, and you must collect retail sales tax from your customer. Please see the Sales of Products section for more information.