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Hair care including hair removal
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:
TPS-TIE
Facials and skin care treatments
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:
Eyelash services
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:
Day spas
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.
Chair and booth rental
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 and wellness services
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
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DJ services
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.
Transfers of used park model trailers
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.
Child care
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.
Director fees subject to Business and Occupation (B&O) tax
Amounts received by an individual from a corporation for serving as a member of that corporation’s board of directors (director fees) are subject to the B&O tax. Corporate directors, while acting in that capacity, are not considered employees of the corporation whose board they serve on.
Director fees subject to B&O tax
All compensation received, in any form, for services rendered as a corporate director is subject to service and other activities B&O tax including, but not limited to:
