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It's a bit to 'eww' in my books. While tickling isn't purely sexual for me, I still think anything more than just harmless poking and prodding should be kept between bf's/gf's and friends that share the fetish etc.
I don't think it would be incest if the two females were tied side by side and were being tickled together.
But you could call it incest if one or the other was tickling the other....perhaps it wouldn't be incest if it wasn't in any way sexual (like fully clothed) although it would be borderline.
My mom is very ticklish, but I would NEVER be tickled next to her lol. I hate being tickled in front of my parents, I feel like they'll know...hahahaha.