Piercing

Income from body piercing services is generally subject to Service and Other Activities B&O tax. If you charge one price for both the jewelry and the piercing service, then the entire charge is subject to Service and Other Activities B&O tax. You are considered the consumer of the jewelry and you must pay either retail sales tax or use tax on the purchase of the jewelry that you apply to the piercing.

If you charge one price for both the jewelry and the piercing service, and the value of the jewelry is greater than 10% of the service, then the income is subject to Retailing B&O tax and you must collect retail sales tax from your customer on the total charge. In this case, you do not need to pay retail sales tax or use tax on the purchase of the jewelry.

Please see the Purchases by the Salon section for more information.

However, if you sell the jewelry separately from the piercing service then the sale of the jewelry is a retail sale subject to Retailing B&O tax, and you must collect retail sales tax from your customer. Please see the Sales of Products section for more information.