This document contains final and
temporary regulations that provide guidance on the indoor tanning
services excise tax imposed by the Patient Protection and
Affordable Care Act of 2010. These final and temporary regulations
affect persons that use, provide, or pay for indoor tanning
services. The text of the temporary regulations also serves as the
text of the proposed regulations (REG-112841-10) set forth in the
notice of proposed rulemaking on this subject.
New final and temporary
Treasury Regulations related to the excise tax on indoor tanning
services, are effective July 1, 2010. This collection of
information is required in order for indoor tanning service
providers to correctly calculate and collect the tax. We are
soliciting comments through a cross-referencing NPRM and will hold
a public hearing if one is requested. Taxpayers must receive the
guidance outlined in this regulation as soon as possible. The
excise tax on indoor tanning services was enacted March 23, 2010,
in the Patient Protection and Affordable Care Act of 2010 (Pub. L.
111-148). Publishing these regulations by June 1, 2010, will allow
the affected parties to have time to adjust to the new law. The
exact date that Treasury will approve the Regulations could not be
determined. Thus, we are requesting an emergency Paperwork
Reduction Act review by May 25, 2010.
US Code:
26
USC 5000B Name of Law: Indoor Training Services
PL:
Pub.L. 111 - 148 10907 Name of Law: Patient Protection and
Affordable Care Act
Statute at Large: 124
Stat. 119 Name of Statute: Patient Protection and Affordable
Care Act
US Code: 26 USC 5000B Name of Law: Indoor
Training Services
PL: Pub.L. 111 - 148 10907 Name of Law: Patient Protection and
Affordable Care Act
Statute at Large: 124 Stat. 119 Name of Statute: Patient Protection
and Affordable Care Act
This document contains final
and temporary regulations that provide guidance on the indoor
tanning services excise tax imposed by the Patient Protection and
Affordable Care Act of 2010. The Internal Revenue Code requires all
taxpayers, including providers of indoor tanning services, to
maintain adequate books and records to calculate the tax. These
regulations provide a method for these providers to determine their
section 5000B liability if they keep adequate records that
separately state the amount charged for indoor tanning services. We
estimate that there are 20,000 providers of indoor tanning services
per year that will file the quarterly Form 720 and pay the tax. We
estimate that it will take an average of 30 minutes for each for a
total burden estimated to be 10,000 hours.
$0
No
No
Yes
Uncollected
No
Uncollected
Taylor Cortright 202
622-3130
No
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.
REG-112841-10 - Indoor Tanning Services; Cosmetic Services; Excise Tax