(points redeemed by customer in exchange for indoor tanning services are not subject to 10% tax on indoor tanning services included in health care act of 2010 which became effective on Jul. 1, 2010; to extent cash paid in addition to points in exchange for indoor tanning services, 10% tax applies only to cash paid for those services; as for computing tax when fee for indoor tanning service bundled with other services, other methods of computing the portion of the fee subject to the tax may exist apart from the IRS-prescribed ratio method).