Indoor Tanning Tax Exemptions Explained
What's exempt
- Spray tanning and sunless tanning lotions/gels (no UV)
- Red-light / infrared and other non-UV treatments
- Phototherapy performed by a licensed medical professional on licensed medical premises
- Qualified physical fitness facilities that include UV tanning without a separate charge (where conditions are met)
For mixed packages, allocate and tax only the UV portion — see bundled tanning services. For the basics, see the 10% indoor tanning tax.
FAQ
Is spray tanning subject to the tanning tax?▼
No. The 10% tax applies only to services using ultraviolet (UV) lamps. Spray tanning, sunless tanning lotions, and similar non-UV services are exempt because they do not use UV light.
Is phototherapy exempt from the indoor tanning tax?▼
Yes. Phototherapy services performed by, and on the premises of, a licensed medical professional are exempt. The exemption is for medical phototherapy, not cosmetic UV tanning.
Are gym or club tanning services taxed?▼
There is a "qualified physical fitness facility" exception: UV tanning provided by certain fitness facilities that do not separately charge for tanning (it is included in membership and not the facility's primary business) may not be subject to the tax. Confirm whether your facility qualifies.
File only on your taxable UV revenue
EasyFile720 helps you tax the right portion 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. Confirm the fitness-facility exception for your situation.
