Qualifying florists collect sales tax based on the location from which delivery is made. This is known as origin sourcing and is usually the location of the florist’s store. This is an exception to destination sourcing, which is based on the location where the buyer receives the goods or services.
Below are summaries of tax-related bills passed by the legislature and signed into law by Governor Ferguson during the 2025 legislative session.
This bill clarifies that businesses claiming the tax preference provided under RCW 82.04.759 must file an annual tax performance report and outlines the consequences of not doing so.
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:
You are considered the consumer of any items used in providing the tanning service.
RCW 82.04.050 Sale at retail, retail sale
There are specific licensing requirements in Washington for those who work in the beauty industry. Regardless of whether you plan to operate as a business or as an employee, you must be licensed by the Department of Licensing (DOL). Please see the Business and professional licenses page on the DOL website for more information.
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.
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 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.
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:
Permanent makeup and microblading are forms of tattoo services.
Income from applying permanent makeup and microblading services is taxable under the Retailing business and occupation (B&O) tax classification and you must collect sales tax.
RCW 82.04.050 Sale at retail, retail sale
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:
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