The 10% Indoor Tanning Tax: What’s Taxable
What's taxable (UV services)
- Stand-up UV tanning booths
- Lay-down UV tanning beds
- UV-emitting facial tanners
- Any service using 200–400 nm UV light
How it's collected and filed
The provider collects 10% at payment and remits it quarterly on Form 720. No EFTPS deposits (it's a Part II tax). For mixed packages, see tanning tax on bundled services; for what's exempt, see tanning tax exemptions.
FAQ
How much is the indoor tanning tax?▼
It is a 10% federal excise tax on amounts paid for indoor tanning services that use ultraviolet (UV) lamps, under IRC §5000B. It is reported on Form 720, Part II, IRS No. 140.
Who collects the indoor tanning tax?▼
The provider of the tanning service collects the 10% from the customer at the time of payment and remits it on the quarterly Form 720. If the tax is not separately collected, the provider is still liable and the amount paid is treated as including the tax.
Are EFTPS deposits required for the tanning tax?▼
No. Indoor tanning is a Part II tax, so semimonthly EFTPS deposits are not required — the full quarterly amount is paid with the Form 720 return.
File the indoor tanning tax
EasyFile720 calculates the 10% on your UV-only revenue and e-files IRS No. 140 for salons.
Reflects the Instructions for Form 720 (Rev. June 2026) and IRC §5000B. General information, not tax advice.
