Skin modification services

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