Sign In
Last Updated: 9/6/2016


What sales are taxable?

Below are some examples of taxable and nontaxable tanning services.

​Tanning Service

​Taxable or Not Taxable

​Fees to use tanning equipment


​Memberships to use tanning equipment


​Spray tanning

​Not taxable

​Airbrush tanning

​Not taxable

Note: Tanning equipment contains lamps (ultraviolet or other) that tan skin through exposure to ultraviolet radiation.

Product sales

Tanning products sold to a customer are taxable. You do not pay sales or use tax when you purchase these products. Instead, give your supplier a completed Form ST3, Certificate of Exemption, and specify the resale exemption. Examples include:
  • Bronzers
  • Lotions, creams, or sprays
  • Tanning accelerators or extenders

What purchases are taxable?

Examples of nontaxable and taxable purchases are listed below.

​Type of item being purchased

​Taxable or Not Taxable


​Consumable materials - items used while providing the service and are not reused afterward. 


  • ​Spray tanning solutions
  • Stickers
  • Tanning bed cleaners

​Tools and equipment


  • ​Protective eyewear (provided to customer for free during tanning)
  • Spray tanning systems
  • Tanning beds/booths
  • Tanning bulbs and lamps
  • Towels
​< Barber Shops, Salon, and Spa Services ​​Massages >
Return to contents page for this guide