429. TANNING SERVICES

429 TANNING SERVICES 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. SOURCE: Final Rulemaking published at 62 DCR 4890 (April 17, 2015). District of Columbia Municipal Regulations Taxation and Assessments 9 DCMR § 429