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✅ All Form 720 tax categories

💰 Schedule C claims included

📑 Schedules A, C & T

🗓️ Updated for 2026 tax year

IRS-Authorized E-File Provider

Indoor Tanning Tax Filing — Tanning Bed & Salon Excise Tax (Form 720, 2026)

Tanning salon owners and operators must collect a 10% federal excise tax on every taxable indoor tanning session and remit it quarterly on Form 720. EasyFile720 makes the quarterly filing fast and error-free — just enter your gross tanning receipts.

10% tax on indoor UV tanning services — IRS No. 140, Part II
Tax is collected from the customer at point of sale
Spray tans, lotions, and phototherapy are exempt — UV beds only
Part II tax — no EFTPS semimonthly deposits required

File Tanning Tax →What's taxable?Tanning tax calculator →

☀️ Quick Reference — Tanning Tax 2026

Form / ScheduleForm 720, Part II

IRS NumberIRS No. 140

Tax rate10% of amount paid

Taxable servicesIndoor UV tanning only

ExemptSpray tan, phototherapy

Who collects taxThe tanning facility

Filing frequencyQuarterly

EFTPS depositsNot required (Part II)

IRC Section§ 5000B

Taxable vs. exempt services

What Indoor Tanning Services Are Taxable?

The 10% tax applies specifically to services using ultraviolet (UV) lamps — not to all cosmetic services marketed as "tanning." Knowing the line is critical to avoid over- or under-collecting.

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UV Tanning Bed / Booth Sessions

TAXABLE — 10%

Any service using an electronic product with one or more ultraviolet lamps intended to induce skin tanning. This includes traditional horizontal lay-down beds, stand-up booths, and high-pressure UV equipment — all are subject to the 10% tax.

Examples: standard UV tanning beds, stand-up UV booths, high-pressure tanning units, bronzing beds

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Spray Tanning / Sunless Tanning

EXEMPT — 0%

Spray tanning services using dihydroxyacetone (DHA) mist — whether applied in a booth or by a technician — do not use UV lamps and are not subject to the tanning excise tax. No tax is collected from spray tan customers.

Examples: spray tan booths, airbrush tanning, mystic tan, self-tanning lotion application services

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Phototherapy / Medical Light Treatments

EXEMPT — 0%

Services performed by a licensed medical professional for the treatment of a medical condition — including psoriasis, eczema, jaundice, or seasonal affective disorder — are explicitly exempt from the tanning tax under IRC § 5000B(b)(2).

Examples: dermatologist UV phototherapy, neonatal bilirubin lights, SAD light therapy, vitiligo treatment

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Memberships & Packages That Include UV Tanning

TAXABLE — 10%

If a membership, package, or bundle includes UV tanning sessions, the portion of the payment attributable to UV tanning is taxable. If the tanning and non-tanning services are not separately priced, you must allocate the payment between taxable and non-taxable services on a reasonable basis.

Examples: monthly unlimited UV tanning memberships, session punch cards, spa bundles that include UV tanning

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Bundled services require allocation: If you sell a package that includes both UV tanning and exempt services (e.g., spray tan + UV bed combo), you must reasonably allocate the total price between taxable UV tanning and exempt services. The IRS requires this allocation to be based on the standalone prices of each service. EasyFile720 prompts you to enter only the taxable portion of your receipts.

2026 Rate & Calculation

How the 10% Tanning Tax Is Calculated

The tax is 10% of the amount paid for the UV tanning service. It is collected from the customer at the point of sale and remitted quarterly to the IRS on Form 720.

Service Type	IRS No.	Rate	Tax Base	IRC Section
Indoor UV tanning services	140	10%	Amount paid for service	§ 5000B
Spray tanning / sunless tanning	—	Exempt	—	§ 5000B(b)(1)
Phototherapy (medical, licensed provider)	—	Exempt	—	§ 5000B(b)(2)

📐 Worked Example — Quarterly Tanning Tax Calculation

A tanning salon collects the following revenue in Q2 (April–June):

UV tanning bed sessions (gross receipts)$18,400

Spray tanning receipts (exempt — excluded)$3,200

UV tanning memberships (taxable portion)$6,100

Total taxable UV tanning receipts$24,500

× Tax rate (IRS No. 140)× 10%

Total Q2 tanning tax due (Form 720, Part II)$2,450.00

Enter your gross UV tanning receipts by month in EasyFile720 — the 10% is applied automatically. Spray tan and exempt service revenue is excluded before calculation.

How to file

Filing the Tanning Tax on Form 720

The indoor tanning tax is a Part II tax — simpler than Part I taxes, with no semimonthly EFTPS deposit requirement. Just file quarterly and pay with your return.

Separate taxable and exempt receipts

Gather your quarterly revenue records and separate UV tanning income from exempt services (spray tans, phototherapy, retail product sales). For bundled services, apply your allocation method to determine the taxable UV portion.

Enter gross UV tanning receipts in EasyFile720

Input your total taxable UV tanning receipts for the quarter. EasyFile720 automatically applies the 10% rate to calculate your IRS No. 140 liability and populates the correct line on Form 720, Part II.

Review and confirm your tax liability

EasyFile720 shows your total Part II tax owed. Unlike Part I fuel and truck taxes, Part II taxes do not require semimonthly EFTPS deposits — you pay the full balance with your quarterly Form 720 filing.

E-file and pay by the quarterly deadline

Submit your completed Form 720 electronically. Payment is made via EFTPS with your return. EasyFile720 e-files your return directly to the IRS.

📅 Quarterly Filing Deadlines

Q1 (Jan–Mar)April 30

Q2 (Apr–Jun)July 31

Q3 (Jul–Sep)October 31

Q4 (Oct–Dec)January 31

✅ No Semimonthly Deposits Required

The indoor tanning tax is a Part II excise tax. Unlike fuel and truck taxes (Part I), there is no requirement for semimonthly EFTPS deposits. You simply pay the full balance when you file your Form 720 by the quarterly deadline.

⚖️ ACA Origin

The indoor tanning tax was enacted as part of the Affordable Care Act (ACA) in 2010 under IRC § 5000B. It was originally conceived as a "Botax" on cosmetic surgery but was replaced with the tanning tax before passage. Revenue goes to the General Fund, not a dedicated trust fund.

FAQ

Indoor Tanning Tax — Common Questions

The indoor tanning tax is 10% of the amount paid for any indoor tanning service that uses ultraviolet (UV) lamps — the same 10% rate whether the service is a tanning bed, a stand-up booth, or any UV session sold by a tanning salon. It is a federal excise tax under IRC § 5000B, reported as IRS No. 140 on Form 720, Part II. Spray tans and sunless (DHA) tanning are not taxed because they do not use UV lamps.

You collect the 10% from the customer at the time they pay for the tanning service. For example, if a session costs $20, you collect $22 from the customer — $20 for the service and $2 for the tax. You then remit the collected tax to the IRS quarterly on Form 720. If you choose to absorb the tax rather than pass it to customers, the amount you received is still treated as including the tax (i.e., the tax is "backed out" at 10/110 of the total amount received).

You must allocate the membership price between the taxable UV tanning component and the exempt spray tan component. The allocation should be based on the standalone prices of each service. For example, if you charge $50/month for unlimited UV+spray, and each would be $35 and $25 standalone, the UV allocation is 58% ($29) and the taxable base is $29 × 10% = $2.90 per membership per month. Document your allocation methodology in case of IRS audit. EasyFile720 lets you enter the taxable portion only.

If UV tanning is included in a broader gym or fitness membership, the portion of the membership fee attributable to UV tanning access is still taxable. If tanning is not separately stated in the membership price, you must make a reasonable allocation. Some gyms separately itemize tanning access on member invoices to simplify this; the IRS has indicated that a reasonable, documented allocation method will generally be accepted.

No. The tax applies to "amounts paid" for indoor tanning services. If employees receive free tanning as a workplace benefit and no amount is charged, there is no taxable payment and no tanning tax is owed. However, if a nominal or reduced price is charged, that amount is subject to the 10% tax. If the tanning benefit is provided in exchange for other consideration (e.g., barter), the fair market value of the service would be the tax base.

Failure to file Form 720 results in a penalty of 5% of the unpaid tax per month, up to 25%. Failure to pay results in a 0.5% per month penalty. Additionally, as the operator of the tanning facility, you are personally responsible for the uncollected tax — even if you forgot to collect it from customers. The IRS can assess the tanning tax directly against the facility owner. EasyFile720 sends quarterly filing reminders before each deadline to help you avoid late penalties.

Tanning tax guides