§5000B — Title 26 Internal Revenue Code | U.S. Code

Summary

If you pay for indoor tanning, you owe a federal tax equal to 10 percent of the price, whether you pay it yourself or insurance pays. The tanning business collects the tax from you and sends it to the IRS every quarter. If the tax is not collected when you pay, the business that performed the service owes it. The tax covers services using ultraviolet lamps to tan skin, but not phototherapy performed by a licensed medical professional.

Title 26, §5000B

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)For purposes of this section—

(1)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.

(2)Such term does not include any phototherapy service performed by a licensed medical professional.

(c)(1)The tax imposed by this section shall be paid by the individual on whom the service is performed.

(2)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)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.

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

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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

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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.”

§5000B Imposition of Tax on Indoor Tanning Services

Summary

Title 26, §5000B

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

Amendments

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Amendments

Citations & Metadata