The IRS issued final regulations Monday implementing the Patient Protection and Affordable Care Act's tax on indoor tanning.

Under the law, consumers must pay a 10 percent tax each time they visit a tanning bed. The provision went into effect in 2010.

The reason for the tax is twofold: It's meant to make a dent in the huge price tag of reform, while discouraging indoor tanning for health reasons. Indoor tanning has been linked with skin cancers including melanoma, squamous cell carcinoma, and cancers of the eye, according to the Centers for Disease Control and Prevention.

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