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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Tanning services

Income from tanning services is taxable under the Retailing business and occupation (B&O) tax classification, and you must collect sales tax. Examples of tanning services include:

  • Airbrush tanning.
  • Other UV free tanning.
  • Spray tanning.
  • Tanning beds.

You are considered the consumer of any items used in providing the tanning service.

References

RCW 82.04.050 Sale at retail, retail sale