On behalf of 6,000 professional sunbed centers across the country, with more than 70% of these businesses being women-owned small businesses, the American Suntanning Association thanks Congress for its rightful consideration of both HR1940 and S1865, both calling for repeal of the unfair and poorly administered Tan Tax.

This stand-alone issue is a main-street, non-partisan concern that is separate from larger tax policy issues that have dominated discussion in 2025.

In December 2009, a 10% “Tan Tax” on UV tanning services in professional tanning facilities (exempting gyms and non-salon locations) was slid into the Affordable Care Act (ACA) as a last-minute, silent replacement for a 5% cosmetic surgery “Botox” tax – a political horse-trade that reduced actual revenue for ACA by a minimum of $4 billion and possibly more than $10 billion since its inception. By comparison, The “Tan Tax” as a last-minute replacement has arguably cost the Treasury more than it raised and has been a total failure in every way possible.

The IRS carved out gym memberships as exempt from Tan Tax collection when first establishing collection code. This created a significant competitive advantage for gyms over single-store operators in virtually every town in America. Over more than a decade, IRS, Treasury and Congress have all proven incapable of correcting this blatant error.

Professional sunbed facilities today teach and promote effective sunburn prevention for those who choose to incorporate non-burning sun exposure in their lives. This topic is widely misunderstood and frequently mis-stated by those who promote sun abstinence rather than effective sunburn prevention. Comprehensive sun care discussion was never a part of this tax policy discussion and is a topic ASA has never shied away from.

Link to the original article: https://americansuntanning.org/repeal-the-tan-tax/