Tanning services

Income from tanning services is taxable under the Retailing business and occupation (B&O) tax classification, and you must collect sales tax. Examples of tanning services include:

• Airbrush tanning.
• Other UV free tanning.
• Spray tanning.
• Tanning beds.

You are considered the consumer of any items used in providing the tanning service.

References

RCW 82.04.050 Sale at retail, retail sale