File your Indoor Tanning Excise Tax Online
in 2 minutes with the IRS Authorized Portal!

No software Download
Instant Acknowledgement
No License/Contract

What is Indoor Tanning Services Excise Tax?

The Indoor Tanning Services Excise Tax, established under IRC Section 5000B as part of the Affordable Care Act (ACA), applies to amounts paid for indoor tanning services that use ultraviolet (UV) lamps to induce skin tanning.

The tax is 10% of the amount paid for taxable indoor tanning services and is reported quarterly on Form 720 under IRS No. 140.

File Form 720 Online

Who Pays the Indoor Tanning Services Excise Tax?

The Customer Pays the Tax

The customer receiving the taxable indoor tanning service pays the tax. The tanning service provider is responsible for collecting the tax from the customer and paying it to the IRS.

Businesses Subject to This Tax

Businesses providing taxable indoor tanning services may include tanning salons, spas, gyms, resorts, and other establishments offering UV tanning services.

Tanning Excise Tax Filing Requirements

Category	Details
IRS Number	140 (Indoor Tanning Services)
Reporting Section	Part 2
Filing Frequency	Quarterly
Tax Rate	10% of the amount paid
Tax Calculation Formula	Amount paid for taxable tanning service × 10%
Details Required for Calculating the Tax Amount	The amount paid for the indoor tanning service for calculating the 10% tax amount

Tanning Excise Tax Due Dates and Penalties

Quarter	Tax Period Covered	Form 720 Due Date
Q1	January 1 – March 31	April 30
Q2	April 1 – June 30	July 31
Q3	July 1 – September 30	October 31
Q4	October 1 – December 31	January 31 (following year)

Note: If the due date falls on a Saturday, Sunday, or federal holiday, the return is due on the next business day.

If you fail to file Form 720 for your Tanning Excise Tax by the applicable due date, the IRS may impose penalties and interest. Common penalties include:

Late Filing

Generally 5% of the unpaid tax for each month or part of a month the return is late, up to 25%.

Late Payment

Generally 0.5% of the unpaid tax for each month or part of a month, up to 25%.

Interest

Interest may accrue on unpaid taxes from the applicable due date until the balance is paid.

Failure to Deposit

Additional penalties may apply when required federal tax deposits are late, insufficient, or not made using the required method.

File Tanning Tax Online

How to file tanning excise tax online with Simple720?(easy 4 Steps)

Business
details

Select
the Tax category

Provide
Tax details

Complete
your payment

Step 1 - Business details

Step 2 - Select the Tax category

Select the correct tax category for filing your Tanning excise tax. You need to select IRS number 140 under part 2 section.

Step 3 - Provide Tax details

Provide the tax details for the portal to calculate your tax amount. For tanning tax you need to provide SalesPrice.

Step 4 - Complete your payment

Select your preferred method from the available options and complete your payment. Your Tanning Tax filings are done within minutes.

File Form 720 Online

Why Choose Simple720 for your Tanning Excise Tax Filings?

Domain Expertise

Simple 720 specializes in taxes particularly for the tanning services industry. We work as tax accountants specializing in tanning services. We understand the unique tax demands and regulations and file taxes with accuracy and compliance.

Simplified Process

With Simple 720, businesses get a fast, simple process that allows them to file their Tan Tax without a lot of hassle. We provide detailed instructions during the process to simplify the tax filing procedure for businesses. We maintain zero risk of mistakes and save time.

Affordable Solution

Simple 720 is a great way to economize the process of Tan Tax compliance for salon enterprises. Through an online system for tax payment, we reduce the costs of Form 720 filing through our affordable e-filing services.

Simple720 vs Other Providers vs Manual Filing

Filing Features	Simple720	Other Providers	Paper Filing
Software Download	Not required	May be required	Not applicable
License	No license	May require license	Not applicable
Contract	No contract	May require contract	Not applicable
Cost	Affordable pricing	Often higher cost	High cost
Filing Speed	Fast online filing	Varies by provider	Slower filing
Ease of Use	Simple guided process	Platform dependent	Complicated manual process
Efficiency	Highly efficient	Varies by provider	Less efficient
Tax Calculation	Automatic calculation	Provider dependent	Manual calculation
Support	Dedicated support	Limited support	No support
Overall Experience	Fast and simple	Varies by provider	More manual effort

File Tanning Tax Online

What Our Customers Say?

Single Salon Owner

As a single salon owner, meeting the tax on tanning for a salon is a big burden. Nonetheless, filing through the Simple720 portal is so easy. They have a friendly user interface and their step-by-step procedure lets the entire process be conducted in an efficient and stress-free manner. I truly encourage Simple720.com to my other salon owners for worry-free tax compliance.

A CEO of Group of Salons

Tax regulations are of key importance for me. I need to ensure compliance with tax regulations across multiple locations. Simple720 online portal is a great find for Tan Tax filing. It helps us to meet timely deadlines and avoid the complexities of tax filings. I strongly recommend Simple720 Portal to other salons for a stress-free tax filing experience.

Manager of a Leading Spa

Simple720 has eased our Salon's Tanning Tax Filing in ways that we can’t even imagine. The 720 portal is very convenient, walking us through each section in sequence and answering any questions we have. They have an outstanding support team which is always ready to help us whenever we ask for assistance.

Frequently Asked Questions

The federal tax on tanning salons was introduced in 2010 to generate revenue for healthcare programs and discourage the use of indoor tanning services. Prolonged exposure to UV radiation from tanning beds increases the risk of skin cancer, especially among young people. The 10% excise tax aims to reduce the demand for indoor tanning and promote public health.

Yes, tanning salon owners can file their tanning tax online using an IRS-approved e-file provider that supports Form 720. The online method is fast, secure, and ensures accuracy, making it the best choice for hassle-free submission. After entering the required details and paying any applicable fees, the form can be submitted electronically. Upon successful filing, confirmation is provided by the IRS.

The tanning tax is calculated at a 10% rate on the amount paid for indoor tanning services. The provider must collect the tax at the time of payment and remit it using Form 720, Quarterly Federal Excise Tax Return. Certain services like phototherapy performed by a licensed medical professional are exempt.

To file tanning tax online, use an IRS-approved e-file provider that supports Form 720. Ensure the platform is secure and follows IRS regulations for accuracy. Enter the necessary details, pay any service fees, and submit the form electronically. Upon successful filing, you will receive confirmation from the IRS.

If you don't file your tanning tax, you may face penalties and interest on unpaid taxes. The IRS may also take enforcement actions, including assessing additional penalties or initiating collection procedures. Failure to comply can result in increased financial liabilities over time.

Begin Your 720 Filing Today by Registering with Simple720

File Federal Excise Tax Online

File your Indoor Tanning Excise Tax Online in 2 minutes with the IRS Authorized Portal!