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.

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