Live online classes that allow for real-time participation and interaction between the presenter and the participants are not subject to retail sales tax. The gross income generated from this type of business activity is subject to business and occupation (B&O) tax under the service and other activities classification.
Dog waste pick-up services that are limited to the removal of waste from the surface of real property (e.g. lawns, yards, etc.) are subject to business and occupation (B&O) tax under the service and other activities classification.
Although dog waste pick-up activities may involve a yard, such services alone do not constitute landscaping services. For this reason, such activities are not considered a retail service and are not subject to retail sales tax.
Dog waste pick-up combined with landscaping activities
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 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 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 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
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 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:
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.
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:
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