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IRS Excise Tax on Indoor Tanning

The Internal Revenue Service (IRS) administers a 10-percent excise tax on indoor tanning services. The tax went into effect on July 1, 2010.

In general, indoor tanning salons and services collect the excise tax when the customer pays for the tanning services. Tanning salons and services pay the amounts to the federal government quarterly, accompanied by IRS Form 720.

If the salon/service provider does not collect the tax from the person paying for the service, then the salon/service provider becomes responsible for the tax.
Organizations that are usually considered tax exempt, such as universities or private clubs, must collect the tax on indoor tanning services.

Exemptions to Indoor Tanning Tax

The federal indoor tanning excise tax does not apply to:

  • Phototherapy services performed by a licensed medical professional on his or her premises
  • Spray-on tanning services
  • Certain physical fitness facilities that offer tanning as an incidental service to members without a separately identifiable fee.

EIN Number Required

All service providers who do not have an Employer Identification Number (EIN) must obtain one to file and remit tax due on Form 720. Instructions on how to obtain an EIN are available on IRS.gov. Service providers can apply online or by phone, fax, or mail.

Get More Information

Tanning services and taxpayers can find helpful information on the IRS’s Indoor Tanning Services Tax Center website. Also see the Excise Tax on Indoor Tanning Services - Frequently Asked Questions (IRS) and the IRS Regulation on 10-Percent Excise Tax on Tanning Services.

You can call the IRS at (866) 699-4096 between the hours 8:00 am and 6:00 pm EST.

For more information about the indoor tanning excise tax,
call the IRS toll-free at (866) 699-4096.

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