Search this guide Guide Menu Back to Sales Tax Fact Sheets and Industry Guides Personal Services Industry Guide Barber Shop, Salon, and Spa Services Tanning Massages Diet and Weight Loss Programs Miscellaneous Personal Services Taxable Purchases (Applies to All Personal Services) Filing Returns and Record-Keeping Legal References and Resources field_block:node:guide:title Tanning field_block:node:guide:body Most tanning products and services require sales tax. field_block:node:guide:field_paragraph Sales [+] Below are some examples of taxable and nontaxable tanning services. Tanning Service Taxable or Not Taxable Fees to use tanning equipment Taxable Memberships to use tanning equipment Taxable 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 Purchases [+] Examples of nontaxable and taxable purchases are listed below. Type of item being purchased Taxable or Not Taxable Examples Consumable materials - items used while providing the service and are not reused afterward. Taxable Spray tanning solutions Stickers Tanning bed cleaners Tools and equipment Taxable Protective eyewear (provided to customer for free during tanning) Spray tanning systems Tanning beds/booths Tanning lamps Towels