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Income from sales of products to your customers are generally considered retail sales, subject to Retailing B&O tax.
In most cases, you must collect retail sales tax from your customers unless a specific exemption applies. The retail sales tax rate you charge is based on the location where your customer receives the goods you sell to them. Usually, that location is your salon. You can find the appropriate sales tax rate by using our Tax Rate Lookup Tool.
Sales of products to other businesses who will resell those products are subject to Wholesaling B&O tax. Your customer must provide you with their reseller permit for the sale to be considered a wholesale sale. Without a reseller permit, the sale is considered a retail sale subject to Retailing B&O tax and retail sales tax. You must keep copies of all reseller permits provided by your customers.
Sales of hair care products, skin care products, nail care products, and cosmetics are also subject to a Litter Tax. Examples of items subject to Litter Tax include sales of shampoo, hair styling products, face creams and lotions, nail polish, and cosmetics. Your business pays this tax.
