Indoor Tanning Service Tax - Beginning July 1, 2010, indoor tanning services will be subject to a new 10 percent excise tax.   The new tax should be reported on Form 720 and is to be filed quarterly. The first return to report the indoor tanning services tax is due on October 31, 2010 for the third quarter period including July, August and September 2010. Service providers who do not file Form 720 and remit the tax by the due date may be subject to a penalty, as will any person who intentionally fails to collect and remit the tax.