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.
RCW 82.04.290 Tax on service and other activities
WAC 458-20-224 Service and other business activities
Income from providing hair 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:
Income from providing facials and skin care treatments 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 providing eyelash 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 day spa services is generally taxable under the Service and Other Activities business and occupation (B&O) tax classification. However, some services, such as steam rooms or Turkish baths are subject to Retailing B&O tax, and you must collect retail sales tax.
Income from renting chairs or booths in your salon is taxable under the Service and Other Activities business and occupation (B&O) tax classification, and you do not have to collect sales tax. It does not matter whether the rental charge is a flat fee or a percentage of sales.
Beauty service professionals provide a variety of services to their clients. Not all services are taxable in the same way. This guide explains how each type of service is taxable, and what professionals need to know to file their excise tax returns correctly every time.
Updated March 2025
Gross income from providing DJ services is subject to business and occupation (B&O) tax under the Service and Other Activities classification. This is because DJs are hired for their skills and abilities as an entertainer. DJs do not have to collect retail sales tax on their services. Income subject to the Service and Other Activities classification is considered apportionable income.
DJs may bring their own equipment, or they may use equipment provided by their customers.
In Washington, the tax treatment of selling a used park model trailer generally depends on whether it is permanently attached to the land it sits on.
This guide is intended to help those providing child care services understand how Washington’s taxes apply to their business activities. Please contact the Department of Children, Youth, and Families for questions or information about your child care provider license.
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