{"abstract":"This document contains final regulations on the indoor tanning services excise tax imposed by the Patient Protection and Affordable Care Act. These final regulations affect persons that use, provide, or pay for indoor tanning services.","action":"Final regulations and removal of 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/2013/06/11/2013-13876.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":"78 FR 34874","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on June 11, 2013.","disposition_notes":null,"docket_ids":["TD 9621"],"dockets":[],"document_number":"2013-13876","effective_on":"2013-06-11","end_page":34879,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/06/11/2013-13876.xml","html_url":"https://www.federalregister.gov/documents/2013/06/11/2013-13876/indoor-tanning-services-excise-taxes","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-13876?publication_date=2013-06-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-06-11/2013-13876/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":2294,"last_updated":"2026-10-24 08:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-06-11/pdf/2013-13876.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-13876.pdf?1370868638","publication_date":"2013-06-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/06/11/2013-13876.txt","regulation_id_number_info":{"1545-BJ40":{"issue":"201110","html_url":"https://www.federalregister.gov/regulations/1545-BJ40/indoor-tanning-services-cosmetic-services-excise-taxes","title":"Indoor Tanning Services; Cosmetic Services Excise Taxes","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201110&RIN=1545-BJ40&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BJ40"],"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":"2013-07-01T06:00:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":34874,"subtype":null,"title":"Indoor Tanning Services; Excise Taxes","toc_doc":"Indoor Tanning Services; Excise Taxes","toc_subject":null,"topics":["Excise taxes","Reporting and recordkeeping requirements","Telephone","Transportation"],"type":"Rule","volume":78}