Hair care

Income from cosmetology and barbering services is taxable under the Service and Other Activities B&O tax classification. You do not have to collect sales tax. These services include:

• Hair cutting, trimming, and shaving.

• Hair shampooing, conditioning, and styling.

• Attaching hair extensions, including charges for both the extensions and labor to attach them.

• Applying chemicals to the hair to color, bleach, curl, or straighten it.

• Mustache and beard trimming, shaving, and designing.

You are considered the consumer of all products used to provide these services, such as shampoo, styling products, shaving cream, and hair dye. 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 hair extensions, shampoo, styling products, shaving cream, or hair dye separately from attaching or 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.