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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Body piercing

Income from body piercing services is generally taxable under the Service and Other Activities business and occupation (B&O) tax classification, and you do not have to collect sales tax.

Separately stated charges for jewelry are taxable under the Retailing B&O tax classification, and you must collect sales tax.

However, if you charge a single non-itemized price that includes jewelry and a piercing service, and the value of the jewelry is more than 10% of the charge, you must collect sales tax on the entire charge. In this case, the charge is also subject to Retailing B&O tax.

References

RCW 82.04.050 Sale at retail, retail sale

RCW 82.04.290 Tax on service and other activities

RCW 82.08.190 Bundled transactions - Definitions

RCW 82.08.195 Bundled transactions - Tax imposed

WAC 458-20-224 Service and other business activities