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.

Specific licensing requirements

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.

Cosmetology, hair design, barber, manicurist, esthetician, or master esthetician license: Whether you operate as a business or as an employee providing any of these services, you must be licensed by DOL.

Permanent cosmetics license: Whether you operate as a business or as an employee providing permanent cosmetics services, you must be licensed by DOL.

Business license: If you plan to operate as a business rather than as an employee, you must apply for a business license with the Department of Revenue. You may add a city business license to your state business license application, if a city license is required for your location.

Salon/shop, personal service, or mobile unit license: If you plan to operate a salon, shop, personal service, or mobile unit in Washington, then you must be licensed as such. This license is issued by DOL in addition to your business license. This license is also required for those renting booths or chairs at a salon.