### Question
How does COSMETIC SERVICES define indoor tanning service?


### Answer
Under *26 U.S.C. § 5000B*, **indoor tanning service** is defined as:

> a service employing any electronic product designed to incorporate 1 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

#### Citation:
  - *26 U.S.C. § 5000B*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 49-COSMETIC SERVICES**

