DOES IGGY the IGUANA have to pay EXCISE TAX ON HER SUNLAMP??????

Form 990 Return of Organization Exempt From Income Tax 2011

Part V

14a Did the organization receive any payments for indoor tanning services during the tax year?

14b  If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O.


Form 720 Quarterly Federal Excise Tax Return

Part II

IRS No. Rate Tax IRS No.
41       Sport fishing equipment (other than fishing rods and fishing poles)
110     Fishing rods and fishing poles
42       Electric outboard motors
114     Fishing tackle boxes
44       Bows, quivers, broadheads, and points
106     Arrow shafts 106
140     Indoor tanning services
64       Inland waterways fuel use tax
125     LUST tax on inland waterways fuel use
51       Alcohol and cellulosic biofuel sold as but not used as fuel
117     Biodiesel sold as but not used as fuel


SO NOW I REFER TO THE INSTRUCTIONS, STILL IN AWE THAT THERE'S AN EXTRA TAX ON TANNING?  AND WONDERING - DOES THIS INCLUDE IGGY'S SUN LAMP????  AM I GOING TO HAVE TO RAISE THE COST OF CARE FOR IGUANAS?

Form 720 Instructions
Indoor Tanning Services Tax

Indoor tanning services (IRS No. 140).

For indoor tanning services paid for after June 30, 2010, the tax is 10% of the amount paid. The tax is paid by the person paying for the indoor tanning services and is collected by the person receiving payment for the indoor tanning services.

Who Must File
The person receiving the payment for indoor tanning services (collector) must collect and submit the tax and file the return. If the collector does not collect the tax for any reason, the collector is liable for the tax. Enter the amount of tax collected (or due from the collector for failing to collect the tax) for the quarter.

Definition of indoor tanning services.
Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). See regulations section 49.5000B-1T for more information.


WTF?????   10% federal excise tax to get tanned if you don't want to do it outdoors????   Is there any logic anyone can think of to this????   How does it fit in the category with fishing rods, arrows and fuel?????

What dem smokin' in DC, mon?

And what non-profit is collecting money for indoor tanning?????


Will we get taxed for outdoor tanning next year????  Using more than YOUR fair share of the sun????


Does anyone find this as weird as I do????

On a good note, a really good note, I transmitted the final essay parts of the 990 to our wonderful accountant Troy Oakes this morning and he said he's got it all under control and I'll meet with him Friday to pick up the return, it must be in the mail by Monday !!!

If you ever need a WONDERFUL WONDERFUL accountant, personal, business, you name it.  Call Troy Oakes 540-371-1300.  Troy's office is in Fredericksburg, VA, USA but I imagine working with email he can help you from anywhere!!!  Though likely only USA for filing any tax forms.