Temporary tattooing

Temporary tattoos can be drawn, painted, airbrushed, or self-applied.

The application of temporary tattoos or body art is considered a professional service and is taxable under the Service and Other Activities business and occupation (B&O) tax classification. The artist does not have to collect sales tax on these services.   

However, the sale of temporary tattoos for self-application is taxable under the Retailing B&O tax classification, and the seller must collect sales tax.

Self-applied temporary tattoos

• Decal-style tattoos: Press-on tattoos.
• Metallic jewelry tattoos: Foil variations of decal-style tattoos, applied with a foil stamping technique and protected by a transparent film.

Body art

• Airbrush tattoos: Created using a stencil and alcohol-based cosmetic inks, these tattoos are easily removed with rubbing alcohol or baby oil but do not last as long as press-on tattoos.
• Henna tattoos: Made from plant-derived henna, these tattoos stain the skin in reddish-orange to brown colors.