The Federal Excise Tax Return, Form 720 is due this October and November 2nd is the last date to report this tax with IRS.
Indoor Tanning Excise Tax:
The tax on indoor tanning service is 10% of the amount paid for that service. The tax is paid by the person paying for the indoor tanning service and is collected by the person receiving payment for the indoor tanning services.
Who must file. The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. If the tax is not collected for any reason, the collector is liable for the tax.
Definition of indoor tanning services. Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). See Regulations section 49.5000B-1 for more information and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments.
This Federal Indoor Tanning Service Excise Tax can also be reported using your iOS and Android Devices.
Transportation of persons by air (IRS No. 26). For calendar year 2015, the tax on the amount paid for each domestic segment of taxable air transportation continues to be $4.00.
Use of international air travel facilities (IRS No. 27). For calendar year 2015, the tax on the amount paid for international flights is $17.70 per person for flights that begin or end in the United States.
The tax is $8.90 per person for domestic segments that begin or end in Alaska or Hawaii (applies only to departures).