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Income from providing eyelash 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 these services include:
- Eyelash extensions (this includes charges for both the extensions and labor to attach them).
- Lash lifts.
- Lash tinting.
References
RCW 82.04.290 Tax on service and other activities
WAC 458-20-224 Service and other business activities
