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.