I heard the other day that it doesn’t tax tanning beds that are in gyms. Even this tax has loopholes carved out.
I thought the exception was that it didn’t tax tanning if tanning was a free part of a membership. The gyms were worried that they would have to either start charging for the tanning, or worse, have to compute how much of a membership fee went to paying for tanning services.
After they did that, I wondered if a tanning salon could sell memberships to “services”, and get around the tanning booth tax.