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Federal Taxes

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Federal Taxes

Federal taxes 10. Federal taxes   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. Federal taxes The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. Federal taxes Definition of indoor tanning services. Federal taxes   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. Federal taxes The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). Federal taxes See regulations section 49. Federal taxes 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. Federal taxes File Form 720. Federal taxes   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. Federal taxes If the tax is not collected for any reason, the collector is liable for the tax. Federal taxes The collector is not required to make semimonthly deposits of the tax. Federal taxes Prev  Up  Next   Home   More Online Publications
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The Federal Taxes

Federal taxes Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Federal taxes TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications