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Hair care including hair removal

Income from providing hair care 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:

  • Hair cutting, trimming, and shaving.
  • Shampooing, conditioning, and styling.
  • Hair extensions, including charges for both the extensions and labor to attach them.
  • Applying chemicals to hair to color, bleach, curl, or straighten it.
  • Mustache and beard trimming, shaving, and designing.
  • Waxing, sugaring, threading, tweezing and application of depilatories to remove hair.

References

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