Quick eFile 720!
Get started with tanning excise tax filing
The indoor tanning excise tax applies to certain payments for indoor tanning services. If your business collects this tax from customers you can e-file your quarterly return in one place.
- Choose the quarter you are filing for
- Enter business information once then reuse it for future quarters
- Report taxable amounts based on your sales records
- Review totals before you transmit
- Receive an electronic acknowledgement after submission
Who owes excise tax on indoor tanning services
This tax generally applies when a customer pays for tanning in a tanning bed booth or
similar indoor setup
that uses ultraviolet light. Your setup can be in a salon, spa gym
or other business location.
Common situations that trigger excise tax for
indoor
tanning services include:
- Per session charges
- Monthly packages that include tanning access
- Membership fees when tanning is included in the price
- Gift cards when they are redeemed for taxable tanning
Situations that often need a closer look
include:
- Services that are not UV tanning such as spray tanning
- Mixed packages where tanning is bundled with other services
- Independent contractors who rent a room or booth
Keep clear records on what you sold and how you calculated the taxable base.
This makes your return easier to prepare and supports your numbers if the IRS asks.
| What to track | Why it matters |
|---|---|
| Taxable tanning receipts by quarter | Drives the tax calculation for the return |
| Exempt or non taxable service sales | Helps separate indoor tanning tax from other revenue |
| Customer invoices and daily sales reports | Supports your amounts during an IRS review |
| Locations and responsible party | Helps ensure the right business files |
What you need before you file
Collecting the right details first helps you finish faster and avoid a rejected
return.
Most filers can prepare everything from normal point of sale reports. Gather these
items:
- Legal business name address and EIN
- Quarter start date and quarter end date
- Total taxable receipts for indoor tanning services for the quarter
- Any adjustments you need to make for returns or discounts
- Prior quarter filing details if you are correcting an earlier period
- Bank payment details if you plan to pay electronically
Helpful internal documents include a sales summary that shows taxable tanning charges
separate from other services.
If you offer packages add a short note showing how you
split tanning from non tanning items.
Due Dates, Payments and Corrections
Form 720 is due on April 30 for the first quarter, July 31 for the second quarter, October 31 for the third quarter and January 31 for the fourth quarter. If the due date falls on a weekend or holiday the next business day applies. Late filing or late payment can lead to penalties and interest. Filing on time through our e file system helps you avoid missed deadlines.
You can authorize an electronic funds withdrawal when you e file or pay through EFTPS. Some excise taxes in Part I require semimonthly deposits through EFTPS when amounts are above set thresholds. Check the IRS instructions for details and keep deposit confirmations with your records.
If you discover an error after filing you can amend using Form 720-X. eFileExcise720 supports amendments so you can correct line items, credits or math mistakes. If you are due a refund of excise tax for an approved reason you may be able to claim it on Form 8849. Our team can guide you on how to create these forms in your account.
Filing Retail Tax on time keeps your business compliant and protects cash flow. Start your Form 720 return with eFileExcise720 today and file with clarity and confidence right now. Create a free account, choose your quarter and follow guided steps to complete the return. Save a draft, review totals then transmit securely to the IRS. If you need help our support team is ready with clear answers so you can finish on time.
How to e file with eFileExcise720
You can file from any modern browser. The system is built to keep steps simple for small salons and for multi location operators. Use this workflow:
- 1. Create your free account and sign in
- 2. Select the return type and period then add indoor tanning tax details
- 3. Enter your figures carefully and check that totals match your records
- 4. Review the final return copy for accuracy
- 5. Submit through the IRS authorized e file channel
You can keep a copy of your submitted return for your records. If you need to update a filed return later you should file an amendment using the IRS process.
Deadlines payment tips and common mistakes
Federal excise returns, including manufacturing tax, are usually filed quarterly. In general, the due date is the last day of the month that follows the end of the quarter. Paying on time matters since late filing and late payment can lead to penalties plus interest.
Practical tips:
- Set calendar reminders for each quarter deadline
- Reconcile totals to your point of sale reports before you file
- Keep supporting documents for at least a few years
- File even if you had no taxable receipts when you are required to file
Common mistakes to avoid:
- Reporting gross sales that include non tanning services
- Forgetting to include taxable charges from memberships
- Missing a location that should be included in the same return
- Using estimates without keeping backup reports
You will report the excise tax on indoor tanning services on Form 720.
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The final person I talked to was able to really help me and stayed on the line until the issue was resolved. I was about to end the call but she convinced me that she knew what i needed to do. A very good customer service person. Superior!.
The final person I talked to was able to really help me and stayed on the line until the issue was resolved. I was about to end the call but she convinced me that she knew what i needed to do. A very good customer service person. Superior!.