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