In addition to the obvious taxes imposed by the federal government are many obscure ones that may affect your daily life. One mandated by the Affordable Care Act (ACA) is a 10% federal excise tax on tanning salon services. Although businesses must collect the tax and remit it to the IRS quarterly, customers pay it, usually as part of the service cost. The tax applies to tanning beds that use ultraviolet radiation to darken skin, not to phototherapy services typically prescribed by medical providers to treat health conditions. Since the tax went into effect in mid-2010, many tanning salons have reported lower revenues. As recently as early 2025, some lawmakers have tried to repeal the tax.
