Soon the summer will be over and if you are thinking about keeping your summer suntan by going to an indoor tanning spa, keep in mind that the IRS is going to be charging you for that indoor tan using those special indoor tanning lights.

If you go to an indoor tanning spa take a closer look at your bill. You’ll discover that your indoor tanning session which uses electronic ultraviolet light has something in common with gasoline and tires and heavy equipment. Your indoor tanning session has a federal excise tax applied to it.

The current federal excise tax on indoor ultraviolet tanning services is ten percent. Yes, the IRS raises the cost of your tan by ten percent and that might make you see red for getting golden brown. 

The excise tax is supposed to be included in the price you pay for indoor tanning. The provider of the indoor tanning service — not you — sends the excise tax money to the IRS. 

If your indoor tanning spa charges a membership fee there is a federal excise tax on that membership fee as well.

But look carefully at your bill because there are exceptions where the excise tax should not be charged.

If your indoor tanning spa provides other tanning services such as spray-on tans and lotions and creams those services are exempt from the federal excise tax. There should be no excise tax applied to the cost of those services.

There is also no federal excise tax for certain bonafide medical treatments at medical facilities. Ask your doctor if you’ve been prescribed certain medical treatments which should not be taxed. Also check to be sure you are going to a licensed medical treatment facility that uses medically prescribed light therapy which should also not be subject to the 10% federal excise tax. 

And remember, bonafide medical expenses can be tax deductible as can the cost of traveling for these bonafide medical expenses so keep track of them. If you are seeking help with your tax debt be sure that your tax professional is aware of these and other expenses which can be used to improve your tax situation.

There are many options for dealing with a tax debt issue including a payment arrangement with the IRS or seeking a Fresh Start Program or an Offer In Compromise Program with the IRS. While the professionals in our office are not experts on suntans and tanning options, we can talk to you about your options for resolving your tax debt with the IRS and with state and local tax offices. Give us a call. In 15 minutes or less we can tell you if you could qualify for the IRS Fresh Start Program and the IRS Offer In Compromise Program. Your phone call to discuss the Fresh Start Program and the Offer In Compromise Program is free and our consultation is free. We can also discuss other options with you such as a payment plan in case you do not qualify for the Fresh Start Program and the Offer In Compromise Program.

Resolving your taxes might give you a glow you could never get at a tanning salon.