Medical spas

Income from medical spa 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:

  • Botox & dermal fillers.
  • Platelet Rich Plasma (PRP).
  • Microneedling.
  • Ultrasonic body sculpting.
  • Laser treatments.
  • Chemical peels.

References

RCW 82.04.290 Tax on service and other activities
RCW 82.08.0281 Exemptions-Sales of prescription drugs
WAC 458-20-224 Service and other business activities