Indoor Tanning Tax Starts July 1
WASHINGTON — A 10-percent excise tax goes into effect on July 1 and the Internal Revenue Service has issued regulations for the new program. The tax will be paid by users at the time of purchase of tanning services with the provider paying the amounts quarterly.
Providers will file IRS form 720, Quarterly Federal Excise Tax Return, along with the payments. Licensed medical professionals who provide phototherapy services on their premises are exempt as are certain physical fitness facilities that offering taning to members without a separate fee .
