I.R.C. § 5000B(a) In General —
There is hereby imposed on any indoor tanning service a tax equal to 10 percent of
the amount paid for such service (determined without regard to this section), whether
paid by insurance or otherwise.
I.R.C. § 5000B(b) Indoor Tanning Service —
For purposes of this section—
I.R.C. § 5000B(b)(1) In General —
The term “indoor tanning service” means a service employing any electronic
product designed to incorporate 1 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.
I.R.C. § 5000B(b)(2) Exclusion Of Phototherapy Services —
Such term does not include any phototherapy service performed by a licensed medical
professional.
I.R.C. § 5000B(c) Payment Of Tax
I.R.C. § 5000B(c)(1) In General —
The tax imposed by this section shall be paid by the individual on whom the service
is performed.
I.R.C. § 5000B(c)(2) Collection —
Every person receiving a payment for services on which a tax is imposed under subsection
(a) shall collect the amount of the tax from the individual on whom the service is
performed and remit such tax quarterly to the Secretary at such time and in such manner
as provided by the Secretary.
I.R.C. § 5000B(c)(3) Secondary Liability —
Where any tax imposed by subsection (a) is not paid at the time payments for indoor
tanning services are made, then to the extent that such tax is not collected, such
tax shall be paid by the person who performs the service.
(Added by Pub. L. 111-148, Sec. 10907(b), Mar. 23, 2010, 124 Stat. 119.)
BACKGROUND NOTES
EFFECTIVE DATE
Effective for services performed on or after July 1, 2010.
