D.C. Municipal Regulations (Last Updated: September 13, 2017)

Section 9-429. TANNING SERVICES

Latest version.

429.1 The sale of or charge for tanning services are subject to sales and use tax.

429.2 Tanning services means providing individuals a manmade tan, including sun tanning and spray tanning, whether or not assisted by an employee of the tanning business.

429.3 Charges for tanning services include any amounts paid for the tanning service, including but not limited to monthly membership fees and appointment fees.

authority

D.C. Official Code § 47-2023 (2012 Repl.); Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019, Pub.L. 109-356; D.C. Official Code § 1-204.24d (2014 Repl.)); and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

source

Final Rulemaking published at 62 DCR 4890 (April 17, 2015).

                    
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