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Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.

Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

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  5. Nail Care Services

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