TPS-TIE

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

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.

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 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.

References

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:

Income from applying temporary makeup and teaching classes on makeup application is taxable under the Service and Other Activities business and occupation (B&O) tax classification, and you do not have to collect sales tax.

References

RCW 82.04.290 Tax on service and other activities
WAC 458-20-224 Service and other business activities