Collapse to view only § 5000B. Imposition of tax on indoor tanning services
§ 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.)