IRS finalizes ObamaCare tax on tanning beds


Republicans have emphasized the tax agency's responsibilities in an effort to further weaken public approval of the healthcare law and capitalize on revelations that the IRS targeted conservative groups for heightened scrutiny as they sought tax-exempt status.

The tanning tax, though, has generally not been as controversial as other taxes in the healthcare law — in part because indoor tanning contributes to the risk of developing cancer, which adds to national healthcare costs.

The IRS said Monday that it would not change an earlier policy exempting gyms and fitness centers from the tanning tax.

If businesses are set up primarily as fitness centers and don't impose an extra charge to use tanning beds, they don't have to collect the tax, the IRS said in its regulation.