26 U.S.C. § 5000B — Imposition of tax on indoor tanning services
submitted 16 years ago by Pub. L. 111-148 to r/title-26-INTERNAL-REVENUE-CODE · 236 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
For purposes of this section—
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.
Such term does not include any phototherapy service performed by a licensed medical professional.
The tax imposed by this section shall be paid by the individual on whom the service is performed.
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.
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.
Source credit: (Added Pub. L. 111–148, title X, § 10907(b), Mar. 23, 2010, 124 Stat. 1020.)
- 2010Enacted · Pub. L. 111-148 · 124 Stat. 1020
A history note hasn’t been published yet. The record shows enactment by Pub. L. 111-148 on 2010-03-23.
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