# Indoor Tanning Services; Excise Taxes
> **IRS** · Final regulations and removal of temporary regulations. · Published 2013-06-11 · Effective 2013-06-11 · 78 FR 34874
## Document
- **Document number:** 2013-13876
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 34874
- **CFR reference:** 26 CFR 40
- **Publication date:** 2013-06-11
- **Effective date:** 2013-06-11
- **Treasury docket:** TD 9621
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/06/11/2013-13876/indoor-tanning-services-excise-taxes)
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