§5000B — Imposition of tax on indoor tanning services
Statute Text — 26 U.S.C. §5000B
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §49.5000B-1 Indoor tanning services
- Treas. Reg. §Treas. Reg. §49.5000B-1(a) Overview.
- Treas. Reg. §Treas. Reg. §49.5000B-1(b) Imposition of tax—(1) General rule.
- Treas. Reg. §Treas. Reg. §49.5000B-1(c) Definitions—(1) The term indoor tanning service means a service employing any electronic product designed to incorporate one 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.
- Treas. Reg. §Treas. Reg. §49.5000B-1(d) Application of tax—(1) Tax on total amount paid for indoor tanning services—(i) In general.
- Treas. Reg. §Treas. Reg. §49.5000B-1(e) Person liable for the tax—(1) General rule.
- Treas. Reg. §Treas. Reg. §49.5000B-1(f) Persons receiving payment must collect tax.
- Treas. Reg. §Treas. Reg. §49.5000B-1(g) Examples.
- Treas. Reg. §Treas. Reg. §49.5000B-1(h) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §49.5000B-1(i) §49.5000B-1(i)
- Treas. Reg. §Treas. Reg. §49.5000B-1(v) §49.5000B-1(v)
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No citing cases found in the corpus.