26 U.S.C. § §5000B. Imposition of tax on indoor tann — §5000B. Imposition of tax on indoor tanning services

FEDERAL · 26 U.S.C. · Chapter 49

§5000B. Imposition of tax on indoor tanning services

26 U.S.C. § §5000B. Imposition of tax on indoor tann

Chapter49 — COSMETIC SERVICES

This text of 26 U.S.C. § §5000B. Imposition of tax on indoor tann (§5000B. Imposition of tax on indoor tanning services) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 U.S.C. § §5000B. Imposition of tax on indoor tann.

Text

(a)In general There is hereby imposed on any indoor tanning service a tax equal to 10 percent of the amount paid for such service (determined without regard to this section), whether paid by insurance or otherwise.

(b)Indoor tanning service For purposes of this section— 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. Such term does not include any phototherapy service performed by a licensed medical professional.

(c)Payment of tax The tax imposed by this section shall be paid by the individual on whom the service is performed. Every person receivin

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(a) In general
There is hereby imposed on any indoor tanning service a tax equal to 10 percent of the amount paid for such service (determined without regard to this section), whether paid by insurance or otherwise.
(b) Indoor tanning service
For purposes of this section—
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.
Such term does not include any phototherapy service performed by a licensed medical professional.
(c) Payment of tax
The tax imposed by this section shall be paid by the individual on whom the service is performed.
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.
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.

Source Credit

History

(Added Pub. L. 111–148, title X, §10907(b), Mar. 23, 2010, 124 Stat. 1020.)

Editorial Notes

Editorial Notes

Prior Provisions
A prior section 5000B, added Pub. L. 111–148, title IX, §9017(a), Mar. 23, 2010, 124 Stat. 872, which related to tax on elective cosmetic medical procedures, and section 9017(c) of Pub. L. 111–148, which provided that the amendments made by section 9017 of Pub. L. 111–148 were applicable to procedures performed on or after Jan. 1, 2010, were not set out in the Code in view of Pub. L. 111–148, title X, §10907(a), Mar. 23, 2010, 124 Stat. 1020, which provided that the provisions of, and amendments made by, section 9017 of Pub. L. 111–148 were deemed null, void, and of no effect.

Statutory Notes and Related Subsidiaries

Effective Date
Pub. L. 111–148, title X, §10907(d), Mar. 23, 2010, 124 Stat. 1021, provided that: "The amendments made by this section [enacting this section] shall apply to services performed on or after July 1, 2010."

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26 U.S.C. § §5000B. Imposition of tax on indoor tann, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/§5000B. Imposition of tax on indoor tann.