As part of the Affordable Care Act (ACA), a 10% excise tax was imposed on the provision of indoor tanning services in July 2010. Besides funding health insurance expansion, the tax was designed to discourage indoor tanning, which significantly increases the risk of developing melanoma and nonmelanoma skin cancer and costs over $343 million annually in direct medical care.1 Although reported adherence had been high in 1 state,2 the Internal Revenue Service (IRS) acted to improve adherence nationally in 2011 and 2012. Tax collections are proportional to US consumer spending on indoor tanning services and correlated with the prevalence of indoor tanning.
Jayakumar KL, Lipoff JB. Tax Collections and Spending as a Potential Measure of Health Policy Association With Indoor Tanning, 2011-2016. JAMA Dermatol. 2018;154(5):613–614. doi:10.1001/jamadermatol.2018.0161
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