When is tanning tax due

On the other hand, when a service provider sells tanning services bundled together with other goods and services, a tax will be imposed on the amount paid that is reasonably attributable to tanning services. The tax will not imposed on membership fees paid to qualified physical fitness facilities that provide access to tanning services as a benefit to its members.

Was this page helpful to you? Thank You! Let us know how we can better serve you! Give Us Feedback. Share Tweet Share Email. Tags Affordable Care Act. Simply address an email to Jennifer. Auchterlonie irs. It is extremely important that everyone sends this email NOW to give your business extra time to pay this onerous tax. Be assured, ASA will continue to work toward repealing the tax each and every day. As a professional sunbed salon owner, I write to respectfully request the Internal Revenue Service IRS delay or even cease the collection of the federal excise tax on indoor tanning services the Tan Tax , which is due to be filed via Form no later than April 30, Today, my salons are closed because of the coronavirus epidemic.

This closure has hit me during our busiest months when we normally rely on those sales to help us endure slow periods later in the year. Therefore, the loss of business throughout much of Quarter 1 and into Quarter 2 will be particularly devastating to an industry already beleaguered by a federal gross excise tax.

Indoor tanning services providers may file Form electronically , or on paper. The 10 percent tax on indoor tanning services must be paid quarterly with Form Indoor tanning services providers may also pay the tax via the free, secure Electronic Federal Tax Payment System. The payment voucher and instructions are on the final page of Form For more information, call the toll-free Business and Specialty Tax Line , available Monday-Friday from 7 a.

The tax does not apply to spray-on tanning services, topical creams and lotions or to phototherapy services performed by a licensed medical professional on his or her premises.