In case you didn’t get a chance to read the Manager’s Amendment to the Senate bill yourself, all the way to the end, the way that your senators surely will, here’s one item of possible interest:
(b) EXCISE TAX ON INDOOR TANNING SERVICES.—
Subtitle D of the Internal Revenue Code of 1986, as
amended by this Act, is amended by adding at the end
the following new chapter:
CHAPTER 49—COSMETIC SERVICES
‘‘Sec. 5000B. Imposition of tax on indoor tanning services.
‘‘SEC. 5000B. IMPOSITION OF TAX ON INDOOR TANNING
(a) IN GENERAL.—There is hereby imposed on any
indoor tanning service a tax equal to 10 percent of the
amount paid for such service (determined without regard
to this section), whether paid by insurance or otherwise.
(b) INDOOR TANNING SERVICE.—For purposes of
(1) IN GENERAL.—The term ‘indoor tanning
service’ means a service employing any electronic
product designed to incorporate 1 or more ultraviolet
vidual by ultraviolet radiation, with wavelengths in
air between 200 and 400 nanometers, to induce skin
(2) EXCLUSION OF PHOTOTHERAPY SERV-
ICES.—Such term does not include any phototherapy
service performed by a licensed medical professional.
(c) PAYMENT OF TAX.—
(1) IN GENERAL.—The tax imposed by this
section shall be paid by the individual on whom the
service is performed.
(2) COLLECTION.—Every person receiving a
payment for services on which a tax is imposed
under subsection (a) shall collect the amount of the
tax from the individual on whom the service is per-
formed and remit such tax quarterly to the Sec-
retary at such time and in such manner as provided
by the Secretary.
(3) SECONDARY LIABILITY.—Where any tax
imposed by subsection (a) is not paid at the time
payments for indoor tanning services are made, then
to the extent that such tax is not collected, such tax
shall be paid by the person who performs the service.