<P> The tanning tax originates from passage of the Patient Protection and Affordable Care Act, also known as Obamacare . The tax was among 21 new taxes that were included in the law . </P> <P> According to Forbes, the tax was expected to raise $2.7 billion over the first decade . After five years of the tax going into effect, it raised less than $500 million . </P> <P> Phototherapy services, which the IRS defines as a "service which exposes an individual to specific wavelengths of light for the treatment of dermatological conditions, sleep disorders, seasonal affective disorder or other psychiatric disorder, neonatal jaundice, wound healing, or other medical condition determined by a licensed medical professional to be treatable by exposing the individual to specific wavelengths of light" are excluded from the tax if they are performed by a licensed medical professional on that professional's premises . </P> <P> If tanning services are provided as part of a gym membership that is considered a "qualified physical fitness facility", the tax is not applicable . </P>

When did the tanning tax go into effect