26 U.S.C. § 5000B - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5000B. Imposition of tax on indoor tanning services

(1) In general.--The term “indoor tanning service” means a service employing any electronic product designed to incorporate 1 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.

(2) Exclusion of phototherapy services.--Such term does not include any phototherapy service performed by a licensed medical professional.

(1) In general.--The tax imposed by this section shall be paid by the individual on whom the service is performed.

(2) Collection.--Every person receiving a payment for services on which a tax is imposed under subsection (a) shall collect the amount of the tax from the individual on whom the service is performed and remit such tax quarterly to the Secretary at such time and in such manner as provided by the Secretary.

(3) Secondary liability.--Where any tax imposed by subsection (a) is not paid at the time payments for indoor tanning services are made, then to the extent that such tax is not collected, such tax shall be paid by the person who performs the service.