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Free State Tax ReturnsFree state tax returns 10. Free state tax returns Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. Free state tax returns The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. Free state tax returns Definition of indoor tanning services. Free state tax returns Indoor tanning service means a service employing any electronic product designed to incorporate one 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. Free state tax returns The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). Free state tax returns See regulations section 49. Free state tax returns 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. Free state tax returns File Form 720. Free state tax returns The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. Free state tax returns If the tax is not collected for any reason, the collector is liable for the tax. Free state tax returns The collector is not required to make semimonthly deposits of the tax. Free state tax returns Prev Up Next Home More Online Publications
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