A host of taxes and revenue enhancers are part of the funding package for the health care reforms provided by the Patient Protection and Affordable Care Act.

Some are large, some are small, and some have generated great media attention. One of the funding vehicles for PPACA which has not shared much of the limelight is the “tanning bed tax.” This article explores what it is, how it works, and how it affects health care reform.

Effective July 1, 2010, through the provisions of PPACA and the amendments made through the Health Care and Education Reconciliation Act of 2010, a 10 percent tax was imposed on tanning sessions at indoor tanning salons. This excise tax has been codified in the Internal Revenue Code at section 5000B (26 U.S.C. 5000B).

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