Free tool
Tanning tax calculator
The federal tanning tax is 10% of what a client pays for UV tanning. Type a price or a quarter’s takings and see the tax, whether it goes on top or is already in the price.
Work out the tanning tax
A session, a package, a membership month, a joining or freeze fee. Not spray tans or lotions.
- Tanning before tax
- $15.00
- Tanning tax (10%)
- $1.50
- The client pays
- $16.50
On top: $15.00 × 10% = $1.50.
How the tax is worked out
The tax is set by section 5000B of the Internal Revenue Code: 10 percent of the amount paid for indoor UV tanning. When the receipt does not show the tax separately, the IRS treats the price as including it, so the tax is 10/110 of what was charged.
Who collects it, what is exempt and how to file is in the guide to the 10% tanning tax. General information, not tax advice.
TanVision puts the tanning tax on its own line on every receipt and totals it for the quarter in the Tax audit report. See tax and excise in TanVision.
Common questions
- How do I calculate the tanning tax?
- Multiply the price of the UV tanning by 10%. A session at 15.00 dollars plus tax is 16.50, with 1.50 of tax. If the tax is already included in the price, the tax is the price times 10 divided by 110: 1.36 of a 15.00 tan. The IRS writes that as multiplying by 0.09091.
- What does the tanning tax apply to?
- UV tanning: sessions, packages, unlimited memberships, joining fees and fees to freeze a membership. Not spray tans, lotions or eyewear. The tanning tax guide has the full list and the exemptions.
- Where does the quarter’s total go on Form 720?
- In Part II, on the line for IRS No. 140. Form 720 is due April 30, July 31, October 31 and January 31. The guide walks through filing Form 720.
- Does state sales tax go on top as well?
- That depends on your state, and it is a separate tax with its own rate. Show the tanning tax as its own line on the receipt, apart from sales tax. See tanning tax on bundles and exemptions.