Soon after the buzz surrounding the Snooki John McCain tweets began (see previous post John McCain to Snooki: I Would Never Tax Your Tanning Bed) the IRS announced (not via tweet) that it has issued regulations outlining the 10-percent tanning tax:
In general, providers of indoor tanning services will collect the tax at the time the purchaser pays for the tanning services. The provider then pays over these amounts to the government, quarterly, along with IRS Form 720, Quarterly Federal Excise Tax Return.
The tax does not apply to phototherapy services performed by a licensed medical professional on his or her premises. The regulations also provide an exception for certain physical fitness facilities that offer tanning as an incidental service to members without a separately identifiable fee.