We came across a blog post that suggested a possible way around the tan tax; we thought we’d pass it on.
The post hinted at a possible loophole as described by the IRS itself. The loophole was this: if tanning services are paid for by reward points (this term is vague, but probably means any sort of reward point system a business can establish) then the services do not have to be taxed. A more technical description can be found here if you want to investigate further.
It wouldn’t hurt to talk to a tax expert for clarification, and to read over the technical discussion linked above.