Tag Archives: INDOOR TANNING SERVICES

10-PERCENT EXCISE TAX FOR INDOOR TANNING SERVICES

IF YOUR BUSINESS OFFERS ULTRAVIOLET TANNING SERVICES… WE HAVE A REMINDER FOR YOU.

THE FIRST QUARTERLY PAYMENT FOR THE NEW 10-PERCENT EXCISE TAX FOR INDOOR TANNING SERVICES IS DUE NOVEMBER 1ST.

THIS IS BECAUSE OF A NEW LAW THAT WENT INTO EFFECT JULY 1ST, 2010

NOW… THERE IS A LIMITED EXCEPTION FOR CERTAIN QUALIFIED PHYSICAL FITNESS FACILITIES THAT OFFER INDOOR TANNING SERVICES.

THE TAX DOES NOT HAVE TO BE PAID ON MEMBERSHIP FEES TO QUALIFIED PHYSICAL FITNESS FACILITIES THAT OFFER INDOOR TANNING SERVICES AS AN INCIDENTAL SERVICE TO MEMBERS… PROVIDED THE FACILITY DOESN’T SELL TANNING SERVICES TO THE GENERAL PUBLIC. Continue reading