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IRS.gov Website
Publication 510
taxmap/pubs/p510-046.htm#en_us_201207_publink1000259518

Chapter 10
Indoor Tanning Services Tax(p38)

A tax applies to indoor tanning services paid for after June 30, 2010. The tax is 10% of the amount paid for the services. The tax is paid by the person paying for the services and is collected by the person receiving payment for the services.
taxmap/pubs/p510-046.htm#en_us_201207_publink1000259882

Indoor tanning services(p38)

rule
Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). See regulations section 49.5000B-1T for more information.
taxmap/pubs/p510-046.htm#en_us_201207_publink1000259881

File Form 720. (p38)

rule
The person who receives payment for indoor tanning services (collector) must file Form 720, and remit the tax for any quarter in which the collector receives payment for the services. The collector is not required to make semimonthly deposits of the tax. If the collector fails to collect the tax, the collector is still liable for the tax.