Finanse publiczne · 15/06/2010
Indoor Tanning Services; Cosmetic Services; Excise Taxes
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act. These regulations affect users and providers of indoor tanning services. The text of the temporary regulations also serves as the text of the proposed regulations.