Below are some examples of taxable and nontaxable tanning services.

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

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

Examples of nontaxable and taxable purchases are listed below.