Eyelash extensions

Income from applying eyelash extensions is subject to Service and Other Activities B&O tax. You do not have to collect sales tax.

You are considered the consumer of the eyelash extensions you apply for your customers. You must pay retail sales tax or use tax on these purchases. Please see the Purchases by the Salon section for more information.

If you sell eyelash extensions 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.