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Gross income from providing DJ services is subject to business and occupation (B&O) tax under the Service and Other Activities classification. This is because DJs are hired for their skills and abilities as an entertainer. DJs do not have to collect retail sales tax on their services. Income subject to the Service and Other Activities classification is considered apportionable income.
DJs may bring their own equipment, or they may use equipment provided by their customers.
DJs must pay retail sales or use tax on purchases or rentals of equipment used in providing their services. Examples of equipment that may be used include lighting and sound equipment, digital media such as music files and subscription services, smoke machines, scaffolding, dance floors, etc.