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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
