HealthLawProf Blog

Editor: Katharine Van Tassel
Concordia University School of Law

Sunday, June 13, 2010

Regulations For 10% Tax on Tanning

The Internal Revenue Service announced that it has issued regulations detailing how the 10-percent excise tax on indoor tanning services (created by the Patient Protection and Affordable Care Act ) will be administered. The regulations go into effect on July 1 and were published in the Federal Register. According to the IRS press release

[i]n general, providers of indoor tanning services will collect the tax at the time the purchaser pays for the tanning services. The provider then pays over these amounts to the government, quarterly, along with IRS Form 720, Quarterly Federal Excise Tax Return.

The tax does not apply to phototherapy services performed by a licensed medical professional on his or her premises.  The regulations also provide an exception for certain physical fitness facilities that offer tanning as an incidental service to members without a separately identifiable fee.

Hat tip to Alan Goldberg, Attorney, Adjunct Professor of Health Law at George Mason University and Moderator of the HIT listserv for the AHLA.

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