Indoor Tanning Tax Calculator
Estimate the 10% federal excise tax on UV indoor tanning services. Form 720, Part II, IRS No. 140 (IRC §5000B).
What is taxable?
- Stand-up UV tanning booths
- Lay-down UV tanning beds
- UV-emitting facial tanners
- Any service using 200–400 nm UV light
What is exempt?
- Spray tanning (no UV)
- Self-tanning lotions and gels
- Red-light and infrared therapy
- Physician-prescribed phototherapy on licensed medical premises
Read the full indoor tanning tax filing guide for filing mechanics, deadlines, and bundled-package allocation.
Indoor Tanning Tax Calculator
Enter your quarterly UV-only tanning revenue. Spray tan and exempt services should be excluded.
Estimated 10% Excise Tax
$0.00
Estimate only · Form 720 Part II, IRS No. 140
Frequently asked questions
Is the indoor tanning tax 10%?▼
Yes — Section 5000B of the Internal Revenue Code imposes a 10% federal excise tax on amounts paid for indoor tanning services. The tax is reported on Form 720, Part II, IRS No. 140.
Are spray tans taxable?▼
No. The 10% tax applies only to services using ultraviolet (UV) lamps. Spray tans, sunless tanning lotions, and red-light therapy are exempt. Phototherapy services performed by licensed medical professionals on licensed medical premises are also exempt.
How do I handle bundled packages (UV + spray tan together)?▼
You must reasonably allocate the package price between the taxable UV portion and exempt portions. The IRS requires the allocation to be based on standalone prices of each service. Document your method consistently.
Are EFTPS deposits required?▼
No. Indoor tanning is a Part II tax, so semimonthly EFTPS deposits are not required. You pay the full quarterly amount with the Form 720 return.
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