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Horizontal low-pressure tanning bed. Indoor tanning involves using a device that emits ultraviolet radiation to produce a cosmetic tan. [a] Typically found in tanning salons, gyms, spas, hotels, and sporting facilities, and less often in private residences, the most common device is a horizontal tanning bed, also known as a sunbed or solarium.
In 2007, there were an estimated 50,000 outlets for indoor tanning; it was a five-billion-dollar industry in the United States, [46] and had spawned an auxiliary industry for indoor tanning lotions including bronzers, intensifiers, and accelerators. Since then, the indoor tanning industry has become more constrained by health regulations. [47]
The tanning tax is a ten percent federal excise tax that the U.S. government requires tanning providers to collect on indoor tanning services. Tanning service providers must pay the tax each quarter to the IRS. [1] The ten percent tax must be collected from the client, according to the IRS, similar to the collection of a sales tax. [2]
If you're among the 30 million Americans who use indoor tanning beds to get that summer glow, the government wants to tax you. The tax was originally meant to provide additional funds for health ...
As of 2023, there were nearly 22,000 tanning salons in operation in the U.S., according to market research company IbisWorld—over 6,000 more than during the tanning bed heyday of the late 2000s.
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The 10% tax on indoor tanning services went into effect in 2010. [4] It was passed as part of the Affordable Care Act ("Obamacare"). The IRS enforces the tax: any amount paid for tanning services is subject to a 10 percent excise tax. [5] Obamacare included 20 new or higher taxes, and the first one to go into effect was the tanning tax.
A typical bottle of indoor tanning lotion. Indoor tanning lotions accelerate the tanning process, by promoting the production of melanin. [1] Increasing blood flow to the skin is a proposed mechanism, which may in turn stimulate production of melanin by melanocytes. [2] Historically, indoor tanning lotions have contained no sunscreen and offer ...
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