Beginning July 1, 2010, indoor tanning services will be subject to a 10 percent Federal excise tax under the Affordable Care Act. Information regarding the Internal Revenue Service (IRS) tanning tax can be found on their website. 
 
IRS News Release (pdf)
Notice of Proposed Rule Making (pdf)
Final and Temporary Regulations (pdf)

Frequently Asked Questions
Excise Tax on Indoor Tanning Services Frequently Asked Questions (FAQ's)