Demanding a 10% tax on indoor tanning is outrageous for a community that bases its economic survival on appearance or finds personal happiness in improving ones appearance. In addition, some areas of the United States do not enjoy weather that allows outdoor, non-taxable, and natural tanning for much of the year. For these occupations, such as modeling or film, radio, and television jobs, attaining and maintaining the characteristics, which formulate an American standard of physical attractiveness, are not luxuries, but necessities. With this noted, tanning is not a luxury for some citizens and should not have a luxury tax placed on it. For this reason, the tax on tanning should be significantly lessoned if not abolished entirely, the preferable solution.



