PRIA Logo™
Title 26, Internal Revenue CodeRelease 119-110

§5000B Imposition of Tax on Indoor Tanning Services

Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 49 — COSMETIC SERVICES › § 5000B

Last updated Sep 22, 2026|Official source

Summary

A 10 percent tax applies to any indoor tanning service. The tax is charged on the full amount paid for the service, even if insurance covers it. An indoor tanning service means using electronic equipment with one or more ultraviolet lamps (200 to 400 nanometers) meant to tan the skin. Treatments given as phototherapy by a licensed medical professional are not taxed. The person who gets the tanning must pay the tax. The business that receives the payment must collect it and send it to the Secretary each quarter in the manner the Secretary requires. If the tax isn’t collected when payment is made, the person who performs the service must pay it.

Full Legal Text

Title 26, §5000B

Internal Revenue Code, Source: USLM XML via OLRC

(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.
(b)Indoor tanning service
For purposes of this section
(1) In general
(2)Exclusion of phototherapy services
Such term does not include any phototherapy service performed by a licensed medical professional.
(c)Payment of tax
(1)In general
The tax imposed by this section shall be paid by the individual on whom the service is performed.
(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.
(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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5000B, added Pub. L. 111–148, title IX, § 9017(a), Mar. 23, 2010, 124 Stat. 872, which related to tax on elective cosmetic medical procedures, and section 9017(c) of Pub. L. 111–148, which provided that the

Amendments

made by section 9017 of Pub. L. 111–148 were applicable to procedures performed on or after Jan. 1, 2010, were not set out in the Code in view of Pub. L. 111–148, title X, § 10907(a), Mar. 23, 2010, 124 Stat. 1020, which provided that the provisions of, and

Amendments

made by, section 9017 of Pub. L. 111–148 were deemed null, void, and of no effect.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 111–148, title X, § 10907(d), Mar. 23, 2010, 124 Stat. 1021, provided that: “The

Amendments

made by this section [enacting this section] shall apply to services performed on or after July 1, 2010.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 5000B

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110