TPS-TIE

Tanning services

Income from tanning services is taxable under the Retailing business and occupation (B&O) tax classification, and you must collect sales tax. Examples of tanning services include:

  • Airbrush tanning.
  • Other UV free tanning.
  • Spray tanning.
  • Tanning beds.

You are considered the consumer of any items used in providing the tanning service.

References

RCW 82.04.050 Sale at retail, retail sale

Sales of products

Income from sales of products to your customers is generally taxable under the Retailing business and occupation (B&O) tax classification, and you must collect sales tax.

The sales tax rate is based on the location where your customer receives the goods. Usually, that is the location of your salon. You can find the appropriate sales tax rate by using our Tax Rate Lookup tool.

Purchases by the salon or spa

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:

Personal property tax

Personal property tax is due on most property used in conducting business. Personal property includes all assets and supplies used by the business. It does not include inventory held for sale.

Examples of items that would be subject to personal property tax include chairs, mirrors, washing sinks, hair dryers, and styling tools.

Medical spas

Income from medical spa 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: