Well, summer seems to have finally arrived!  Up until recently native Washingtonians have been covered up under layers of rain jackets and socks, and may want to get a jump on their ‘summer color’ now that the sun has decided to shine.  If you are thinking about visiting a tanning salon or buying any type of tanning services you may want to keep this in mind;

Starting on 7/1/10, many businesses offering tanning services must collect a 10% excise tax, as required by the Affordable Care Act enacted in 3/10. According to the IRS, businesses providing ultraviolet tanning services must collect the tax at the time the customer pays for the tanning services. If the customer doesn't pay the tax, the tanning service provider is liable for it. However, the tax does not apply to phototherapy services performed by a licensed medical professional on his or her premises, or to spray-on tanning services. Tanning service providers must report and pay the excise tax on a quarterly basis.

If you have any questions about this information please do not hesitate to call us at 253-833-5304 or contact us via our Facebook page: facebook.com/fbccpa

Experienced employees of FB&C write the contents of the materials posted on the blogs.  Carefully consider all facts and circumstances specific to your situation before applying information in our blogs and consult your FB&C advisor before acting on any information provided. The information is provided as general guidance and is not intended to constitute accounting, tax, legal or other professional advice.