Medical tattooing

Medical tattooing minimizes scarring or visually replaces a removed body feature resulting from a medical procedure. It is commonly used following reconstructive breast surgery or to replace lost skin pigmentation in individuals with vitiligo.

Income from medical tattoo services is taxable under the Service and Other Activities business and occupation (B&O) tax classification. You do not have to collect sales tax on medical tattoo services when proper documentation is provided.

Documentation may include, but is not limited to:

• Referrals from doctors (a prescription is not necessary).
• Documentation that includes the current procedural terminology (CPT) code for the service, if a CPT code exists.
• Insurance documents for such services.