California Indoor Tanning Tax Filing Guide with Simple720
California tanning businesses often ask whether the federal indoor tanning excise tax applies in the state, especially since California has additional regulations related to tanning devices, safety requirements, and age restrictions.
The short answer: Yes. If you offer UV indoor tanning services in California, the IRS requires you to file the 10% Indoor Tanning Services Excise Tax using Form 720 every quarter.
This guide explains how the tanning tax works for California providers and shows you how to file it quickly and accurately using Simple720.
Understanding the Indoor Tanning Excise Tax (Federal Requirement)
The IRS imposes a 10% federal excise tax on amounts paid for indoor UV tanning services. This tax applies nationwide, including California businesses.
Tax applies when you provide:
UV-based indoor tanning services (beds, booths, UV lamps)
Package memberships that include tanning
Unlimited monthly tanning plans
Gift cards redeemed for tanning
Tax does not apply to:
Spray tanning or airbrush tanning
Lotions, creams, or topical tanning products
Phototherapy performed by a licensed medical professional
Tanning provided incidentally at a qualifying physical fitness facility (QFF facility rules apply)
This federal rule does not change based on the state you operate in including California.
Refer to the Indoor Tanning Services Tax Center page and gain more knowledge about how tanning tax works.California-Specific Considerations
Although California does not add a separate state excise tax on tanning services, businesses still need to follow statewide regulations such as equipment compliance, minors’ access restrictions, and health department guidelines. None of these replace the federal IRS tax rules.
Bundled Services Rule
If you bundle tanning with other services (spa, gym, massage), the IRS requires that you allocate the proper portion of the fee to tanning. Only the tanning portion is subject to the 10% excise tax.
Recordkeeping for California Providers
Maintain records showing:
Total tanning revenue
Allocation for bundled services
Exempt services
Tax collected and paid
Good recordkeeping helps during audits and ensures accurate quarterly filings.
Step-by-Step Guide for California Filers Using Simple720
1. Create Your Simple720 Account or Log In
Visit Simple720.com and sign in.
If you're a new user, create an account in minutes.
California tanning providers can file all their federal excise taxes including Indoor Tanning Tax directly from the dashboard.
2. Select “Start New Form 720 Filing”
From your dashboard, click Start New Filing.
Choose the correct quarter you are filing for (Q1, Q2, Q3, or Q4).
3. Enter Your Business Information
Provide your IRS-registered:
Business name
EIN
California business address
Contact details
Past filers will see this information auto-filled.
4. Go to Part II – Indoor Tanning Services (IRS No. 140)
Navigate to Part II on Form 720.
Select Indoor Tanning Services – IRS No. 140.
Enter the total amount collected for UV tanning services.
Simple720 will automatically compute the 10% tax due.
5. Review Your Filing Summary
Before submitting, review:
Tanning revenue entered
Calculated tax
California address & EIN
Quarter selected
Edit any details as needed.
6. Choose Your IRS Payment Method
Select how you want to pay the tax:
EFTPS - Electronic Federal Tax Payment System
Electronic Funds Withdrawal (Direct Debit)
Simple720 guides you through the correct payment option for your selection.
7. Submit Form 720 Electronically
Click Submit to IRS.
Your filing is securely transmitted, and you’ll be notified once the IRS accepts it.
8. Download and Store Your Copies
After filing is accepted, download your:
Filed Form 720 copy
IRS acknowledgement
FAQs for California Tanning Businesses
Do California salons need to file the federal tanning tax?
Yes. The IRS requires all businesses offering UV tanning services — in any state — to file Form 720 quarterly.
Are spray tanning services taxable?
No. Only UV-based tanning services are subject to the 10% tax.
Do gift cards trigger the tax?
Gift cards are taxed when redeemed for a tanning service, not when purchased.
Refer IRS Indoor Tanning Excise Tax FAQs to learn more.Final Thoughts
Running an indoor tanning business in California means balancing customer care, state operational rules, and federal tax obligations. While California does not impose its own excise tax on tanning services, the IRS still requires all UV-tanning providers to file the 10% federal tanning tax each quarter using Form 720.
With Simple720, California businesses can file quickly, stay compliant, and avoid missed deadlines or calculation errors.
File your Indoor Tanning Tax Online today!