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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  5. Medical Tattooing

Medical tattooing

Medical tattooing minimizes scarring or visually replaces a removed body feature resulting from a medical procedure. It is commonly used following reconstructive breast surgery or to replace lost skin pigmentation in individuals with vitiligo.

Income from medical tattoo services is taxable under the Service and Other Activities business and occupation (B&O) tax classification. You do not have to collect sales tax on medical tattoo services when proper documentation is provided.

Documentation may include, but is not limited to:

  • Referrals from doctors (a prescription is not necessary).
  • Documentation that includes the current procedural terminology (CPT) code for the service, if a CPT code exists.
  • Insurance documents for such services.

References

RCW 82.04.290 Tax on service and other activities

WAC 458-20-224 Service and other business activities