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Income from medical tattoo services is reported under the service and other activities business and occupation (B&O) tax classification. Charges for medical tattoo services are not subject to retailing B&O or retail sales tax.
What is medical tattooing?
Medical tattooing is used to minimize scarring, or to visually replace a removed body feature, resulting from a medical procedure. Medical tattooing is commonly used after reconstructive breast surgery, or to replace lost skin pigmentation in individuals with vitiligo.
Documenting a medical tattoo service
The service provider must keep documentation for five years to show that medical tattooing services were provided. Documentation includes (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.
Purchasing ink for medical tattoo services
Ink that is used for medical tattooing services is considered a prosthetic device as it is used to replace a missing portion of the body and/or correct a physical deformity. The purchase of this ink is exempt from sales tax when the tattoo artist or care provider provides the vendor with a completed Sales Tax Exemption Certificate for Health Care Providers.
For non-medical tattoo services, please see our beauty services guide.