Income from performing skin modification services is taxable under the Service and Other Activities business and occupation (B&O) tax classification, and you do not have to collect sales tax. Examples of skin modification services include:
- Branding.
- Striking.
- Moxibustion.
- Scarification.
References
RCW 82.04.290 Tax on service and other activities
WAC 458-20-224 Service and other business activities