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  5. Body Piercing

Body piercing

Income from body piercing services is generally taxable under the Service and Other Activities business and occupation (B&O) tax classification, and you do not have to collect sales tax.

Separately stated charges for jewelry are taxable under the Retailing B&O tax classification, and you must collect sales tax.

References

RCW 82.04.050 Sale at retail, retail sale

RCW 82.04.290 Tax on service and other activities

RCW 82.08.190 Bundled transactions - Definitions

RCW 82.08.195 Bundled transactions - Tax imposed

WAC 458-20-224 Service and other business activities