Nail care services

Income from nail 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:

• Application or removal of acrylic nails.
• Manicures.
• Nail art design.
• Paraffin wax treatment.
• Pedicures.

References

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