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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]
Sunless tanning, also known as UV filled tanning, self tanning, spray tanning (when applied topically), or fake tanning, refers to the effect of a suntan without exposure to the Sun. Sunless tanning involves the use of oral agents (carotenids), or creams, lotions or sprays applied to the skin. [1]
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.
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