TIGTA Report (No. 2011-40-115, Sept. 22, 2011)

(report details that revenue generated during first three quarters that "tanning tax" was in effect (which was contained in the 2010 health care act) is approximately 25 percent of what Obama Administration anticipated would be collected; 10,300 business, rather than the anticipated 25,000 business providing indoor tanning services filed excise tax returns reporting the additional 10 percent tax; provision is difficult for IRS to administer).