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Lawmaker Seeks Relief for Tanning Salon Owners

APR. 3, 2020

Lawmaker Seeks Relief for Tanning Salon Owners

DATED APR. 3, 2020
DOCUMENT ATTRIBUTES
  • Authors
    Walberg, Rep. Tim
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2020-14433
  • Tax Analysts Electronic Citation
    2020 TNTF 73-28

April 3, 2020

The Honorable Steven Mnuchin
Secretary of the Treasury
Washington, DC 202210

Dear Secretary Mnuchin:

I write to thank you for your strong, decisive leadership throughout the COVID-19 pandemic, especially as it relates to economic relief for small business owners across the country. For several years, I have heard from hardworking professionals and sunbed salon owners that have been burdened by the federal excise tax on indoor tanning services. In light of the numerous challenges facing small business owners across the country as a result of the COVID-19 outbreak, I respectfully call upon you to use your administrative authority to delay, defer, and/or repeal the federal excise tax on indoor tanning, which is due April 15th.

The federal excise tax on gross revenue has hurt the professional sunbed salon industry for over a decade and has resulted in the closure of more than 11,000 small businesses, with fewer than 7,000 tanning salons open today. Moreover, more than 110,000 employees — over 95% of whom are women — lost their jobs because of the onerous excise tax. The COVID-19 outbreak has forced all tanning salon owners to close their doors, and many are questioning if they will be able to survive. Many of these business owners will be able to take advantage of various relief opportunities provided in the CARES Act; however, the tanning excise tax threatens to ruin them before they can even receive federal assistance to respond to the pandemic.

An immediate delay or deferral of the quarterly excise tax would help many business owners as they struggle through the COVID-19 outbreak. It is important to remember the IRS has exempted gyms, fitness centers, apartment complexes, and various other nonprofessional sunbed entities from this tax since 2012. I urge you to please consider the professional sunbed salon industry during these challenging times. I appreciate your consideration of this request.

Sincerely,

Tim Walberg
Member of Congress

DOCUMENT ATTRIBUTES
  • Authors
    Walberg, Rep. Tim
  • Institutional Authors
    U.S. House of Representatives
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2020-14433
  • Tax Analysts Electronic Citation
    2020 TNTF 73-28
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