The IRS has issued regulations regarding the collection of the new excise tax on tanning salons effective July 1, 2010. This particular tax will be collected at the time the purchaser pays for the tanning services, which the provider, in turn, will transmit to the government along with IRS Form 720, Quarterly Federal Excise Tax Return.

The tax does not apply to phototherapy services offered 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.

The following are tips released by the IRS regarding this new tax:

The IRS and Treasury Department invite comments.

Send submissions to: CC:PA:LPD:PR (REG-112841-10), Room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044.

Submissions may be hand-delivered to: CC:PA:LPD:PR Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-112841-10), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC.

Submissions may be sent electronically via the Federal eRulemaking Portal at www.regulations.gov (REG-112841-10).

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