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H&r block online 10. H&r block online   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. H&r block online The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. H&r block online Definition of indoor tanning services. H&r block online   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. H&r block online The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). H&r block online See regulations section 49. H&r block online 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. H&r block online File Form 720. H&r block online   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. H&r block online If the tax is not collected for any reason, the collector is liable for the tax. H&r block online The collector is not required to make semimonthly deposits of the tax. H&r block online Prev  Up  Next   Home   More Online Publications
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Where to File Tax Returns - Addresses Listed by Return Type

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

Example for a return beginning with an alpha character:
To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

 
Find forms that begin with:
 
Numbers
 
 1   2   3   4   5   7   8  9
 
     
  Alpha's C   S   W

 


Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2013.


Other Resources

Where to File Addresses for Taxpayers and Tax Professionals by State 

 

Page Last Reviewed or Updated: 09-Dec-2013

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H&r block online 7. H&r block online   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. H&r block online The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. H&r block online The person providing the voyage (the operator of the vessel) is liable for the tax. H&r block online Voyage. H&r block online   A voyage is the vessel's journey that includes the outward and homeward trips or passages. H&r block online The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. H&r block online The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. H&r block online Passenger. H&r block online   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. H&r block online Example 1. H&r block online John Smith works as a guest lecturer. H&r block online The cruise line hired him for the benefit of the passengers. H&r block online Therefore, he is engaged in the business of the vessel and is not a passenger. H&r block online Example 2. H&r block online Marian Green is a travel agent. H&r block online She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. H&r block online She is a passenger. H&r block online Taxable situations. H&r block online   There are two taxable situations. H&r block online The first situation involves voyages on commercial passenger vessels extending over one or more nights. H&r block online A voyage extends over one or more nights if it extends for more than 24 hours. H&r block online A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. H&r block online   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. H&r block online Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. H&r block online 45 statute miles) from low tide on the coastline. H&r block online If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. H&r block online The tax applies regardless of the duration of the voyage. H&r block online A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. H&r block online Exemptions. H&r block online   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. H&r block online Prev  Up  Next   Home   More Online Publications