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Here's a tip from the IRS.
Hi, I'm Jodi, and I work for the Internal Revenue Service.
Starting July 1st, 2010
businesses that offer ultraviolet tanning must charge a 10-percent excise tax
on the amount customers pay for the tanning services.
However, there is a limited exception for certain qualified physical fitness facilities that
offer indoor tanning services.
It works like this:
The tax doesn't have to be paid on membership fees to qualified physical fitness facilities that
offer indoor tanning services as an incidental service to members
provided the facility doesn't sell tanning services to the general public.
This exception does not apply to a fitness facility the charges separately for these services or
that offers different pricing options to members based on whether tanning services are included.
If the exception doesn't apply to your business, you must collect a 10-percent excise tax
on the amount paid for the tanning services
and report and pay the tax quarterly on IRS form 720.
Find out more about the excise tax and the exception for the qualified physical fitness facilities
on IRS.gov