New Indoor Tanning Tax
The Internal Revenue Service's regulations placing a 10% tax increase on indoor tanning services went into effect July 1st. The tax does not apply to phototherapy services performed by licensed medical professionals.
The tax is due at time of payment for the services; if the customer does not pay the tax, the provider becomes liable for it. The taxes must be reported quarterly on IRS Form 720, Quarterly Federal Excise Tax Return.
Have questions about the new tanning tax? Check out the IRS's FAQs on the tax.
Do you regularly get indoor tans? Be sure the tanning salon follows the Utah Department of Health's Indoor Tanning Bed Sanitation Regulations.