Final, temporary, and proposed regulations under section 7701 of the Code provide that qualified subchapter S subsidiaries and single-owner eligible entities that are treated as disregarded entities for federal tax purposes are treated as separate entities for purposes of the indoor tanning services excise tax imposed by section 5000B.

Final, temporary, and proposed regulations under section 7701 of the Code provide that qualified subchapter S subsidiaries and single-owner eligible entities that are treated as disregarded entities for federal tax purposes are treated as separate entities for purposes of the indoor tanning services excise tax imposed by section 5000B.