Tanning Salons

79.1. Persons engaged in the business of selling tanning sessions are licensing for use, tangible personal property. Licenses for use of tangible personal property are considered to be sales of tangible personal property and are subject to the consumers sales and service tax and use tax.

79.2. A tanning session, as commonly performed within the industry, is not a personal service. A tan is provided solely by the tanning bed with no direct physical contact required from the attendant. The actual service is performed by the machine. A service performed solely by a machine is not rendered from one person to another, and, thus is not a personal service.

79.3. Persons engaged in the selling of tanning sessions are taxable on their purchases for use in business, except for any purchases for resale, for which an exemption certificate may be issued.