Facials and skin care treatments

Income you earn from providing facials and other similar skin care treatments is subject to Service and Other Activities B&O tax. You do not have to collect sales tax.

You are considered the consumer of all products used to provide these treatments, such as creams, lotions, face masks, and peels. You must pay either retail sales tax or use tax when you purchase these items. Please see the Purchases by the Salon section for more information.

If you sell creams, lotions, face masks, or peels separately from applying them, then those sales are retail sales 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.