View all text of Chapter 49 [§ 5000B - § 5000B]
§ 5000B. Imposition of tax on indoor tanning services
(a) In general
(b) Indoor tanning service
For purposes of this section—
(1) In general
(2) Exclusion of phototherapy services
(c) Payment of tax
(1) In general
(2) Collection
(3) Secondary liability
(Added Pub. L. 111–148, title X, § 10907(b), Mar. 23, 2010, 124 Stat. 1020.)