Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

Facials and skin care treatments

Income from providing facials and skin care treatments 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:

  • Chemical peels.
  • Dermaplaning.
  • Exfoliation.
  • Extractions.
  • Microdermabrasion.
  • Radio frequency beauty rejuvenation services.

References

RCW 82.04.290 Tax on service and other activities
WAC 458-20-224 Service and other business activities