(final regulations on “tanning” tax imposed on pale people via I.R.C. 5000B; final regulations adopt temporary regulations; tax applies to prepaid monthly membership and enrollment fees even if tanning services not utilized; tanning services received at qualified physical fitness facility (QPFF) exempt; QPFF is business that doesn’t charge separately for indoor tanning services, offer them to general public or offer different membership fee rates based on access to indoor tanning services; bundled service formula adopted by final regulations; tax inapplicable to tanning service where no fee charged or redemption of “bonus points,” but tax applicable to promotions that entitled customer to “free” tan with purchase of set number of tans; tax inapplicable to purchase of gift certificates, gift cards or similar items, but tax imposed when card, etc., redeemed to purchase indoor tan).