Tax Heats Up Tanning Salons

8 years 11 months 1 week ago Wednesday, July 07 2010 Jul 7, 2010 Wednesday, July 07, 2010 11:18:57 AM CDT July 07, 2010 in News

Businesses with indoor tanning beds must apply a 10 percent tax to customers' total bill.  The law takes effect on July 1st.

Some mid-Missouri tanning salon owners say they have not received any documents from the Feds about charging the tax to those who tan.  A Boonville tanning salon plans to begin tanning specials next month.  Employees want to attract more people to Intensive Hair salon after the new tax begins.  Hair Stylist Michelle West says the new law is unfair.

"Tanning is a luxury for a lot of people and it's hard enough to try and work in those things that you consider a luxary to deal with everyday bills and life in general, West said.

The new law affects both business owners and salon goers, but West says Intensive Hair keeps clients happy first.

"In the long-run, all that matters to us is that our clients and how they feel and if they're happy and when you add something like that on something we already have to do it makes it harder for us," she said.

A Columbia woman does not look forward to paying more for tanning services.

"No one wants to pay more.  It's already expensive enough," Columbia resident Angie Roberts said.

Roberts says a tax increase won't keep people off of the tanning beds.  The federal tanning tax could raise more than 2.5 billion dollars during the next 10 years.

Tanning tax section of the federal health care law below:

 SEC. 10907. EXCISE TAX ON INDOOR TANNING SERVICES IN LIEU OF ELECTIVE COSMETIC MEDICAL PROCEDURES.

(a) In General.--The provisions of, and amendments made by, section 9017 of this Act are hereby deemed null, void, and of no effect.

(b) Excise Tax on Indoor Tanning Services.--Subtitle D of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new chapter:

'CHAPTER 49--COSMETIC SERVICES

'Sec.5000B.Imposition of tax on indoor tanning services.

'SEC. 5000B. IMPOSITION OF TAX ON INDOOR TANNING SERVICES.

'(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.--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) 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.'.

(c) Clerical Amendment.--The table of chapter for subtitle D of the Internal Revenue Code of 1986, as amended by this Act, is amended by inserting after the item relating to chapter 48 the following new item:

'Chapter 49--Cosmetic Services'.

(d) Effective Date.--The amendments made by this section shall apply to services performed on or after July 1, 2010.

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