Ohio Indoor Tanning Tax Filing Guide with Simple720

Indoor tanning services that use UV lamps are subject to a 10% federal excise tax called Indoor Tanning Excise Tax. The IRS requires tanning providers to collect this tax from customers at the time of payment and file it quarterly using Form 720.

Key points to remember:

• UV lamp based tanning services are taxable

• Spray tans, topical lotions and medically supervised phototherapy are not taxable

• The provider is responsible for charging and reporting the tax

• Reporting is done through IRS Form 720 under IRS Number 140

• Quarterly deadlines are April 30 July 31 October 31 and January 31

Ohio has strict rules for tanning businesses through the Ohio State Cosmetology and Barber Board. These rules focus on safety, equipment standards, permits and operator responsibilities.

Important requirements include:

• You must hold the proper Ohio permit to operate a tanning facility

• A certified operator must be present whenever tanning equipment is used

• Rooms, beds and equipment must meet Ohio’s safety and sanitation standards

• Minors under 18 cannot use tanning devices without the required consent

• Ohio allows licensed salons and cosmetology schools to operate tanning facilities when authorized.

• Detailed standards for equipment maintenance, sanitation, operator duties and customer protection are outlined in Ohio’s tanning facility rules.

Ohio does not have a separate indoor tanning excise tax similar to the IRS tax. However tanning businesses must still follow Ohio tax rules.

Short pointers for Ohio taxes:

• Register for Ohio sales tax if you charge customers for tanning sessions

• Local taxes may apply depending on your city or county

• Sales of tanning lotions and products must follow Ohio sales tax rules

• Even if you are fully registered with Ohio taxes, you must still file the federal Form 720 for tanning services

Here is what every Ohio tanning business must do for the federal portion:

• Charge the 10 percent excise tax on UV tanning services

• Keep a record of each tanning transaction and the tax collected

• Correctly apply IRS rules when selling bundled services or memberships

• File IRS Form 720 each quarter under Part II IRS No 140

• Pay the tax by the quarterly IRS deadlines

Conclusion

Tanning providers in Ohio must comply with both state regulations and federal tax requirements. Ohio handles licensing, facility standards and safety rules, while the IRS requires collection and quarterly reporting of the federal indoor tanning excise tax. By staying organized, maintaining clear records and understanding both state and federal obligations, your Ohio tanning business can operate confidently and stay compliant throughout the year.