The Internal Revenue Service has issued regulations on the 10% excise tax on tanning services, which goes into effect next month. The regulations specify how tanning salons should collect and pay the tax, as well as provide guidance on various situations, such as how the tax is computed when tanning services are bundled with other goods or services. The regulations also carve out a narrow exception for physical-fitness facilities that offer tanning as an incidental part of their membership fee.

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