Hair care including hair removal

Income from providing hair care services is taxable under the Service and Other Activities business and occupation B&O tax classification, and you do not have to collect sales tax. Examples of these services include:

• Hair cutting, trimming, and shaving.
• Shampooing, conditioning, and styling.
• Hair extensions, including charges for both the extensions and labor to attach them.
• Applying chemicals to hair to color, bleach, curl, or straighten it.
• Mustache and beard trimming, shaving, and designing.
• Waxing, sugaring, threading, tweezing and application of depilatories to remove hair.

References

RCW 82.04.290 Tax on service and other activities
WAC 458-20-224 Service and other business activities