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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Tattoo removal services

Tattoo removal services performed at a tattoo parlor are taxable under the Retailing business and occupation (B&O) tax classification, and the tattoo parlor must collect sales tax.

However, income from tattoo removal services performed by a medical professional at a medical facility is taxable under the Service and Other Activities B&O tax classification, and retail sales tax does not apply.

References

RCW 82.04.050 Sale at retail, retail sale

RCW 82.04.290 Tax on service and other activities

WAC 458-20-224 Service and other business activities