H.R. 3590 Sec. 10907
SEC. 10907. EXCISE TAX ON INDOOR TANNING SERVICES IN LIEU OF ELECTIVE COSMETIC MEDICAL PROCEDURES.
(a) In General- The provisions of, and amendments made by, section 9017 of this Act are hereby deemed null, void, and of no effect.
(b) Excise Tax on Indoor Tanning Services- Subtitle D of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new chapter:
‘CHAPTER 49–COSMETIC SERVICES
‘Sec. 5000B. Imposition of tax on indoor tanning services.
‘SEC. 5000B. IMPOSITION OF TAX ON INDOOR TANNING SERVICES.
‘(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–
‘(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.
‘(c) Payment of Tax-
‘(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.’.
(c) Clerical Amendment- The table of chapter for subtitle D of the Internal Revenue Code of 1986, as amended by this Act, is amended by inserting after the item relating to chapter 48 the following new item:
‘Chapter 49–Cosmetic Services’.
(d) Effective Date- The amendments made by this section shall apply to services performed on or after July 1, 2010.