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The IHRSA Advocate is your guide to knowing and understanding the policies that influence daily health club operations. We analyze the action, so you know when to take your own.

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Entries in IRS (2)


New Tanning Tax Regulation Issued with Exception for Fitness Centers

On Monday, the IRS issued final regulations on the 10% excise tax that has been in effect for amounts paid for indoor tanning services since July 1, 2010. The final regulations contain slight changes, but most importantly for health club operators, the exemption for “qualified physical fitness facilities” that include access to indoor tanning in membership fees remains unchanged.

For more details on the final regulations, visit this helpful article. You can also visit the IRS’s official tanning tax webpage.


Be Sure to Charge the Right Tax on Tanning

In 2010, the Internal Revenue Service issued a regulation requiring businesses that offer tanning to charge a 10% excise tax on those services. There is an exemption, but it is limited.

The regulations specifically exempt “qualified physical fitness facilities” that provide access to tanning devices as part of membership fees. Exclusion from enforcing the tax is limited to businesses in which the “predominant business or activity is providing facilities, equipment, and services to its members for purposes of exercise and physical fitness.” This exception does not apply to a fitness facility that charges separately for these services or that offer different pricing options to members based on whether tanning services are included.

>> Watch a helpful video from the IRS further clarifying the exemption on