10.   Indoor Tanning Services Tax

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    The tax on indoor tanning service is 10% of the amount paid for that service. The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services.

    Definition of indoor tanning 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-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments.

    File Form 720.   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. If the tax is not collected for any reason, the collector is liable for the tax. The collector is not required to make semimonthly deposits of the tax.


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