The IRS issued final regulations Monday implementing the Patient Protection and Affordable Care Act's tax on indoor tanning.
Under the law, consumers must pay a 10 percent tax each time they visit a tanning bed. The provision went into effect in 2010.
The reason for the tax is twofold: It's meant to make a dent in the huge price tag of reform, while discouraging indoor tanning for health reasons. Indoor tanning has been linked with skin cancers including melanoma, squamous cell carcinoma, and cancers of the eye, according to the Centers for Disease Control and Prevention.
Recommended For You
Critics, such as advocacy group Americans for Tax Reform, have called the tax a "petty, burdensome, nanny-state tax affects both the business owner and the end user."
The Indoor Tanning Association has called on Congress to repeal the tax arguing it has "undermined the profits of thousands of main street small businesses across the United States."
The association said last year the regulation caused more than 3,100 tanning businesses to close and cost 35,000 jobs.
The final rule also said that "qualified physical fitness facilities" that include access to tanning beds as part of their membership fee won't be subject to the tax.
Also read: What you might not know about the PPACA
© 2025 ALM Global, LLC, All Rights Reserved. Request academic re-use from www.copyright.com. All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.
