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Supplies
Generally, you must pay sales or use tax on any supplies you use in providing beauty and wellness services. Examples of supplies include shampoo, conditioner, lotions, nail polish, gloves, and foil.
You must also pay retail sales tax on purchases of business assets and other items that are reusable. Examples of these items include:
- Furniture.
- Computers.
- Hair styling appliances such as hair dryers and clippers.
- Hair styling tools such as combs and scissors.
- Supplies such as pens, paper, toilet paper, and tissues.
If your vendor does not collect sales tax, you must report use tax on the full value of the items, including shipping or delivery charges.
Purchases for resale
You may use a reseller permit to purchase items that are for resale rather than for use in providing your services. This includes ink that is applied to customers receiving microblading and permanent makeup services.
If you pay sales tax on items you resell, you may claim a Taxable Amount for Tax Paid at Source deduction on your excise tax return when you report the sale of the item. This deduction is claimed under the retail sales tax classification only. You must retain documentation for any deduction claimed.
Neurotoxins and derma fillers
If you are licensed to prescribe drugs, you may use a Sales Tax Exemption Certificate for Health Care Providers to purchase neurotoxins and derma fillers without paying sales tax.
References
WAC 458-20-102 Reseller permits
WAC 458-20-178 Use tax and the use of tangible personal property
