indoor tanning service
Defined in 1 place of the United States Code.
The term “indoor tanning service” means a service employing any electronic product designed to incorporate 1 or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning.
Source
- 2010–present26 U.S.C. § 5000BInternal Revenue Code · Imposition of tax on indoor tanning services · for purposes of this section