The Tan Tax hurts small businesses.  Most tanning salons are owned by middle-class small-business owners who are already struggling to get by.  Taxing them further during a recession does not make any sense.  It is estimated that 1,000 tanning salons will have to close as a result of the tax.

The Tan Tax will increase unemployment.  Currently, the tanning industry employs approximately 160,000 employees.  It is estimated that 9,000 people will lose their jobs as a result of the tax.

The Tan Tax hurts women.  Unlike in most industries, the majority of tanning salons are owned by women.  Whereas women generally make up less than one-third of business owners, two-thirds of tanning salons are women-owned.   

The Tan Tax is based on misinformation.  There is no evidence that moderate use of tanning beds poses a greater danger than tanning in the Sun. 

The Tan Tax is yet another example of Nanny-State politics.  Instead of allowing individuals to make decisions for themselves, the government is yet again seeking to restrict individual choice.

The Tan Tax is the result of corrupt politics.  The Health Care Bill initially contained a tax on cosmetic procedures.  However, after intense pressure by the powerful dermatology and plastic surgery lobbies, the "Botax" was replaced with the Tan Tax.  Tellingly, the dermatology lobby managed to persuade Congress to exempt from the Tan Tax dermatologists who use indoor tanning to treat skin conditions.

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