Many businesses offering indoor tanning services are required to collect a 10 percent excise tax on the indoor tanning services they provide. The provider must pay the excise tax to the government, quarterly, along with IRS Form 720, Quarterly Federal Excise Tax Return. The following information is designed to help indoor tanning services providers understand how to collect, file and pay the tax. In general, providers of indoor tanning services should collect the 10 percent tax at the time the purchaser pays for the indoor tanning services.
Indoor Tanning Service Excise Tax for 2nd Quarter (April, May and June) is Due this July 31.