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Applying permanent makeup and microblading are considered to be forms of tattoo services. Tattoo services are retail sales subject to Retailing B&O. You must collect retail sales tax from your customers for these services.
You may purchase ink for these services without paying sales tax by using your reseller permit, since you are reselling the ink when you tattoo your customers. You are considered the consumer of all other supplies used when performing tattoo services, such as the needle, gun, and gloves. You must pay either retail sales tax or use tax on these purchases of supplies that are not being resold. Please see the Purchases by the Salon section for more information.
