Finance & markets · 26/06/2014Updated: 10/17/2026 · 1 min read
Final Regulations Released for Disregarded Entities and Indoor Tanning Services Excise Tax
Summary
The IRS has released final regulations affecting individual owners of disregarded entities responsible for collecting the indoor tanning services excise tax and those subject to backup withholding rules, including exceptions for religious and family members under the FICA and FUTA tax laws.