{"abstract":"This document contains final and temporary regulations that provide guidance on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act. These final and temporary regulations affect persons that use, provide, or pay for indoor tanning services. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.","action":"Final and temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2010/06/15/2010-14398.html","cfr_references":[{"chapter":null,"citation_url":null,"part":40,"title":26},{"chapter":null,"citation_url":null,"part":49,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"75 FR 33683","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on June 15, 2010.","disposition_notes":null,"docket_ids":["TD 9486"],"dockets":[],"document_number":"2010-14398","effective_on":"2010-06-15","end_page":33688,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2010/06/15/2010-14398.xml","html_url":"https://www.federalregister.gov/documents/2010/06/15/2010-14398/indoor-tanning-services-cosmetic-services-excise-taxes","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2010-14398?publication_date=2010-06-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2010-06-15/2010-14398/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":295,"last_updated":"2026-10-24 10:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2010-06-15/pdf/2010-14398.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2010-06-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2010/06/15/2010-14398.txt","regulation_id_number_info":{"1545-BJ41":{"issue":"201010","html_url":"https://www.federalregister.gov/regulations/1545-BJ41/indoor-tanning-services","title":"Indoor Tanning Services","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201010&RIN=1545-BJ41&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BJ41"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2010-0013","supporting_documents_count":0,"docket_id":"IRS-2010-0013","regulation_id_number":null,"title":"Indoor Tanning Services; Cosmetic Services; Excise Taxes","checked_regulationsdotgov_at":"2010-07-12T14:03:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":33683,"subtype":null,"title":"Indoor Tanning Services; Cosmetic Services; Excise Taxes","toc_doc":"Indoor Tanning Services; Cosmetic Services; Excise Taxes","toc_subject":null,"topics":["Excise taxes","Reporting and recordkeeping requirements","Telephone","Transportation"],"type":"Rule","volume":75}