26 USC 5000B - Imposition of tax on indoor tanning services

U.S. CODE

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U.S Code last checked for updates: Jan 30, 2025

§ 5000B.

Imposition of tax on indoor tanning services

(a)

In general

(b)

Indoor tanning service

For purposes of this section—

(1)

In general

(2)

Exclusion of phototherapy services

(c)

Payment of tax

(1)

In general

(2)

Collection

(3)

Secondary liability

(Added Pub. L. 111–148, title X, § 10907(b), Mar. 23, 2010, 124 Stat. 1020.)

cite as: 26 USC 5000B

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