Internal Revenue Service June 11, 2013 – Federal Register Recent Federal Regulation Documents

Indoor Tanning Services; Excise Taxes
Document Number: 2013-13876
Type: Rule
Date: 2013-06-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act. These final regulations affect persons that use, provide, or pay for indoor tanning services.