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A tax applies to indoor tanning services paid for after June 30, 2010. The tax is 10% of the amount paid for the services. The tax is paid by the person paying for the services and is collected by the person receiving payment for the services.
Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). See regulations section 49.5000B-1T for more information.
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