Tanning Tax on Bundled Packages & Memberships
Allocating a bundle
Use standalone prices to split the bundle, apply 10% to the UV portion only, and document your method. Apply it consistently across packages and memberships.
Memberships & monthly plans
For a membership that includes UV access, the UV-attributable portion of the fee is taxable. See what's fully exempt in tanning tax exemptions, or the basics in the 10% indoor tanning tax.
FAQ
How is the tanning tax handled for bundled packages?▼
When UV tanning is sold bundled with exempt services (like spray tan or skincare), you must reasonably allocate the package price between the taxable UV portion and the exempt portions, and charge 10% only on the UV portion. The allocation should be based on the standalone prices of each service.
Are tanning memberships and monthly plans taxable?▼
Yes, to the extent they provide UV tanning. For a membership that includes UV access, the portion of the fee attributable to UV tanning is subject to the 10% tax. Allocate consistently if the membership also covers exempt services.
What if I don't separately state the UV charge?▼
If the UV charge is not separately stated, the IRS treats a reasonable portion of the bundled amount as the taxable UV service. Document your allocation method and apply it consistently to support your Form 720 filing.
File your salon's tanning tax
Enter your UV-only revenue — EasyFile720 calculates the 10% and e-files IRS No. 140.
Reflects the Instructions for Form 720 (Rev. June 2026) and IRC §5000B. General information, not tax advice.
