DON'T FORGET THE 10% TANNING TAX

Tanning services excise tax. For indoor tanning services performed on or after July 1, 2010, a new 10% excise tax is imposed on any indoor tanning service, whether paid for by insurance or otherwise. The tax is imposed on tanning service recipients (although the provider is secondarily liable). ( Code Sec. 5000B(a) ) ( Tax Planning & Practice Guide ¶ 303 04/01/2010 )