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2010 Form 1040ez Instructions

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2010 Form 1040ez Instructions

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The 2010 Form 1040ez Instructions

2010 form 1040ez instructions 10. 2010 form 1040ez instructions   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 2010 form 1040ez instructions The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 2010 form 1040ez instructions Definition of indoor tanning services. 2010 form 1040ez instructions   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 2010 form 1040ez instructions The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 2010 form 1040ez instructions See regulations section 49. 2010 form 1040ez instructions 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 2010 form 1040ez instructions File Form 720. 2010 form 1040ez instructions   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 2010 form 1040ez instructions If the tax is not collected for any reason, the collector is liable for the tax. 2010 form 1040ez instructions The collector is not required to make semimonthly deposits of the tax. 2010 form 1040ez instructions Prev  Up  Next   Home   More Online Publications