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Under the
health care reform act, a 10% excise
tax is imposed on ultraviolet indoor tanning services beginning July 1, 2010,
whether it is paid for out-of-pocket or by insurance. The tax is paid by
the individual on whom the service is performed. If the tax is not paid
by the recipient of the services when the payment for such services is
made, then to the extent that it is not collected, it has to be paid by
the service provider. The tax doesn't apply to phototherapy services
performed by a licensed medical professional on his or her premises.
There's also an exception for certain physical fitness facilities that
offer tanning as an incidental service to members without a separately
identifiable fee.
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