Form 720 e-file for tanning salon owners
The 10% federal indoor tanning excise tax (IRC §5000B) applies to every UV tanning session you sell. EasyFile720 turns the quarterly Form 720 obligation into a 10-minute filing — enter your taxable receipts, and we submit electronically, directly to the IRS.
- 10% federal excise tax on UV indoor tanning — IRS No. 140, Form 720 Part II
- Spray tan, lotions, and phototherapy are exempt
- No EFTPS deposits required — pay the full amount with the quarterly return
- Quarterly filing — Q1 Apr 30, Q2 Jul 31, Q3 Oct 31, Q4 Jan 31
What counts as a taxable tanning service?
The 10% tax applies only to services using ultraviolet light. Knowing the line saves you from over-collecting (refund risk for customers) or under-collecting (penalty risk for you).
UV indoor tanning services
- Stand-up UV tanning booths
- Lay-down UV tanning beds
- UV-emitting facial tanners
- Any session involving 200–400 nm UV light
- UV portion of bundled packages (allocated)
Non-UV and medical services
- Spray tanning
- Self-tanning lotions and gels
- Red-light therapy and infrared (no UV)
- Physician-prescribed phototherapy on licensed medical premises
- Membership fees if no specific UV service is included
Tanning tax filing in four steps
Track UV-only revenue each quarter
From your POS reports, isolate revenue from UV tanning sessions only. Allocate bundles. Exclude non-UV and exempt services.
Sign up & enter your salon details
EIN, business name, address. EasyFile720 stores your details so you only enter them once — every quarter is one click to start.
Enter quarterly UV revenue
EasyFile720 calculates the 10% tax automatically and prepares your Form 720, Part II, line 140.
Submit via IRS-authorized e-file
Sign electronically. We e-file your return directly to the IRS.
Tanning salon FAQ
What is the indoor tanning excise tax?▼
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. Tanning salons collect the tax from customers at the point of sale and remit it quarterly.
Are spray tans, lotions, or sunbeds-with-no-UV taxable?▼
No. The 10% tax applies only to services using ultraviolet (UV) lamps. Spray tanning, sunless tanning, lotion sales, and any service that does not use UV light are not subject to the indoor tanning tax. Phototherapy services performed by licensed medical professionals (dermatologist, registered nurse, etc.) on the licensed medical premises are also exempt.
How do I handle bundled packages — UV tanning + spray tans together?▼
You must reasonably allocate the package price between the taxable UV portion and the exempt portions. The IRS requires the allocation to be based on standalone prices of each service. Document your allocation method consistently. EasyFile720 prompts you for taxable revenue only, so you enter the allocated UV portion.
How often do I file?▼
Quarterly on Form 720. Q1 (Jan–Mar) is due April 30. Q2 (Apr–Jun) is due July 31. Q3 (Jul–Sep) is due October 31. Q4 (Oct–Dec) is due January 31. Unlike Part I taxes, the indoor tanning tax (Part II) does NOT require semimonthly EFTPS deposits — you pay the full amount with the return.
My salon is in a state where indoor tanning is regulated — does that affect the tax?▼
State licensing requirements do not change the federal tax obligation. As long as you provide UV indoor tanning services for compensation, the 10% federal tax applies regardless of state-level regulation, age restrictions, or licensing status.
What if I forgot to collect the tax from a customer?▼
You are still liable for the tax. The collector is the tanning facility, and the tax is owed regardless of whether it was collected from the customer. EasyFile720 helps you reconcile your taxable receipts to ensure no quarter is underreported.
Stop dreading Q1, Q2, Q3, Q4
EasyFile720 makes the indoor tanning excise tax a 10-minute filing. No EFTPS, no schedules, no fuss — just enter, sign, submit.
Start tanning tax filing →