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Income from nail 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:
- Application or removal of acrylic nails.
- Manicures.
- Nail art design.
- Paraffin wax treatment.
- Pedicures.
References
RCW 82.04.290 Tax on service and other activities
WAC 458-20-224 Service and other business activities
