Squeezed into the Democrat’s health care reform bill was a little noticed provision for a 10% “excise” tax on tanning services. Under the bill’s Section 5000B, the tanning tax “shall be paid by the individual” receiving the services. The tanning business must “collect” the tax and “remit” the amounts paid, otherwise the company is responsible for the amounts it failed to collect and remit. Does this concept sound familiar? Welcome to what could be the beachhead for a national sales tax.