The Internal Revenue Service has finalized the regulations for the 10 percent excise tax on indoor tanning services that was included as part of the health care reform law.
The IRS originally issued regulations in 2010 on the tax (see IRS Publishes Regulations on Tanning Tax), but finalized them on Monday, with some changes, and removed their status as temporary regulations. The tax originally went into effect on July 1, 2010, but they are superseded by the latest version, which applies on or after June 11, 2013.
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