Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

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Nail care services

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:

  • Application or removal of acrylic nails.
  • Manicures.
  • Nail art design.
  • Paraffin wax treatment.
  • Pedicures.

References

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