Storm 24S Wolff System Tanning Bed with Face Lamps | Wolff Systems Standard 5.0 UVB Tanning Lamps | Solar Wave 16RL Wolff System Tanning Bed | Wolff Systems Maximum 9.9 UVB Bronzing Lamps | We offer tanning lotions products to Tanning Beds Owners ONLY!All tanning lotions product are protected by password protected doorway in agreement with the lotion manufactures. To enter, view and buy tanning lotions insert password and strike the submit link. Submit If you do not have a password but you own a tanning bed or tan at home insert your email address and strike submit link. (A password will be sent within seconds) Submit If you do not have a password you may call our offices at 800-382-8932 and request a password to view and buy our tanning lotions products. Sunco tanning beds, lamps & lotionWolff is the most trusted and recognized name in the tanning bed industry and boasts a long and proven track record that keeps our customers and yours coming back. Whether you are shopping for your home or your salon, Sunco offers high quality tanning beds at wholesale prices.
Featuring the XS Power Wolff Tanning Beds engineered exclusively for Sunco Tanning we are sure to meet and exceed your tanning expectations.Sunco is thrilled about the new tanning bed season. We are bringing some of the most exciting and cutting-edge promotions and tanning products ever seen in the tanning industry! We are offering an unrivaled tanning package that includes free tanning products and the best warranty in the business. Our 0% financing makes owning your own tanning bed easier than ever before!SunCo Tanning also offers the hottest and longest lasting Wolff Lamps in the industry along with the biggest inventory of the latest tanning lotions from the leading manufacturers.Sunco Tanning Online presents superior products with substantial price reductions to the consumer and the commercial salons. Our 27 years of continuous operation selling over 30,000 tanning beds has earned Sunco Inc. an A rating with the Better Business Bureau (BBB). Look no further, SunCo will satisfy all your tanning needs in an easy, affordable stop.
What We DoSunCo Tanning is the nation’s largest distributor of Wolff Tanning Beds. For more than 27 years we have sold over 30,000 tanning systems to home and salons nationwide. Our selection includes low cost, home tanning beds, as well as high grade, customer-attracting commercial tanning beds and booths.Amounts paid for tanning services are subject to a 10 percent excise tax under the Affordable Care Act A. Taxable indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. A. As with any other tax return, the tanning service provider must maintain adequate books and records showing the amount of revenue received for indoor tanning services. A. Phototherapy service is a service which exposes an individual to specific wavelengths of light for the treatment of dermatological conditions, sleep disorders, seasonal affective disorder or other psychiatric disorder, neonatal jaundice, wound healing, or other medical condition determined by a licensed medical professional to be treatable by exposing the individual to specific wavelengths of light.
A. It is exempt from the indoor tanning services tax if performed by a licensed medical professional on the medical professional’s premises. A. A “qualified physical fitness facility” is a facility (i) in which the predominant business or activity is providing facilities, equipment and services to its members for purposes of exercise and physical fitness, (ii) indoor tanning services is not a substantial part of its business and, (iii) it does not offer tanning services to the public for a fee or offer different pricing options to its members based on indoor tanning services. To determine the predominant business or activity all facts and circumstances should be considered including, but not limited to, the following: A. No, the membership fee is not subject to the indoor tanning services tax if the facility meets the definition of a "qualified physical fitness facility."The tax is imposed on amounts paid for prepaid monthly membership and enrollment fees to a provider of indoor tanning services, other than a QPFF, even if a member does not use any indoor tanning services during the period to which the fee relates.
A. No, the tax does not apply to spray tans or topical creams and lotions. A. Indoor tanning service providers are responsible for collecting the tax from the person paying for the service and in some situations, from the person receiving the service. A. The person receiving the payment for the indoor tanning service must report the indoor tanning services tax on and remit the full amount of tax with a timely filed return. A. The person receiving the payment for the indoor tanning service (usually, the provider of the service) is liable. A. No, the tax does not apply. A. No, there is no provision for refunding the tax once the service for indoor tanning services is purchased. A. No, there is no exemption from the indoor tanning services tax for tax-exempt entities. A. Report the indoor tanning services tax on Form 720, Quarterly Federal Excise Tax Return. A. All indoor tanning service providers who do not have an EIN must acquire an EIN in order to file and remit tax due on Form 720.
Instructions on how to obtain an EIN are on IRS.gov. Indoor tanning service providers can apply for an EIN online or by phone, fax or mail. A. The indoor tanning service provider must remit the full amount of tax with a timely filed Form 720. Excise tax deposits are not required for the tax on indoor tanning services. A. Form 720 is filed quarterly. The first return to report the indoor tanning services tax was due on October 31, 2010 for the third quarter period including July, August and September 2010. Service providers who do not file Form 720 and remit the tax by the due date may be subject to a penalty, as will any person who intentionally fails to collect and remit the tax. Quarterly return due dates for the remainder of the year are as follows: A. Send the completed Form 720, payment voucher Form 720-V, and a check or money order made payable to “United States Treasury” to: To electronically file Form 720 and pay the tax, select a vendor on the IRS 720 e-file page.
The tax may also be paid via the Electronic Federal Tax Payment System. A. No, a separate Form 720 must be filed for each establishment with its own EIN. A. If no payment is made for the indoor tanning service, either in money or other goods and services, the tax does not apply. A. The service provider does not calculate tax on non-tanning services, as long as the fair market value of all goods and services are listed separately on the invoice, so that the invoice shows the exact dollar amount for each good or service. A. If the invoice shows bundled services that include indoor tanning services, the service provider calculates the tax using a ratio based on the non-bundled price of each service. If the provider does not normally charge for a certain service separately, the provider should use the fair market value for purposes of this calculation. To create the ratio, divide the non-bundled price for the indoor tanning services by the charge for the total non-bundled price of all services in the bundle and apply that ratio to the bundled charge to obtain the taxable amount.
The tax is 10 percent of the taxable amount. If the invoice shows bundled services that include unlimited indoor tanning services, the service provider calculates the tax the same way. Example: A salon operator offers a special bundle price for 10 swimming lessons and two “free” indoor tanning services for $200. Outside of the bundled service, the operator charges $20 for each swim lesson and $15 for each tanning service, for a total regular charge of $230. The amount subject to tax for the bundled service is computed as 30/230 x 200 = $26.08. The indoor tanning tax is 10 percent of $26.08, which is $2.60. A. Any payment (such as the sale of a gift certificate) that is received in exchange for unspecified services is not subject to tax at the time of payment. When the holder of the gift certificate exchanges the gift certificate for indoor tanning services, the provider will determine and collect any tax due on the indoor tanning services. A. The tax is collected by the provider at the time of payment – even if some or all of the payment will later be reimbursed by insurance.
A. If the invoice does not separately state the tax, then the amount shown is presumed to include the indoor tanning tax amount. The provider multiplies the invoice amount by .09091 to obtain the tanning tax. For example, if the invoice shows a $15 charge for indoor tanning services, then the provider should remit $1.36 for indoor tanning services tax ($15 x .09091) and apply $13.64 ($15 – $1.36) to the actual tanning service. For example, an online social buying service offers to sell a voucher to its members for $50 that can be redeemed at my salon only for indoor tanning services that my salon normally sells to the general public for $100. The online social buying service keeps $25 of the $50 its members pay for each voucher as its fee for featuring my salon on the service. I collect $25 directly from the online social buying service. We need help answering the following questions: A. The indoor tanning services excise tax applies only to amounts paid for indoor tanning services.
In the example above, only $25 of the $50 is paid for indoor tanning services, and it is to the $25 that the 10 percent tax should be applied. Because the voucher does not separately state the amount of the excise tax, the amount paid is presumed to include an amount for the indoor tanning services excise tax. The provider multiplies the amount paid for the voucher by 0.09091 to calculate the amount of the indoor tanning tax. In the example above, the $25 paid for indoor tanning services is presumed to include the indoor tanning services excise tax. Thus, the indoor tanning tax is calculated by multiplying $25 by 0.09091, which is $2.27. The person who purchased the voucher is the taxpayer for purposes of the indoor tanning excise tax, and the provider the salon in the example above is the collector. Therefore, the salon should collect and pay over to the IRS $2.27 when it receives the $25 for the sale of the voucher. Because payments for indoor tanning services are subject to tax regardless of actual usage, the tax must be collected and paid over to the IRS even if the voucher is never redeemed for actual indoor tanning services.