Read the article. You'll get the title.
http://money.cnn.com/2010/03/24/news/economy/tanning_tax/index.htm?source=cnn_bin&hpt=Sbin
So as an ex-avid tanner, I have mixed feelings about this. As a freshmen at Trinity in sunny San Antonio, I succumbed to frequent tanning so I would blend in with everyone else who was abnormally tan. I spent money I didn't have on monthly memberships, and made it a point to get to the beds almost daily. Eeesh. Makes my skin crawl just to write that. I have a vivid picture in my mind of myself, oddly orange, standing on the balcony outside my freshmen dorm. Which will *not* be posted here. A few months ago, I read an article about a girl who died a year after she got married from melanoma on her scalp that metastasized to her brain. Ok. No more tanning beds for me. While I admit the plethora of tanning salons around Boulder are tempting, you will not find me donning the goggles anymore.
I like how the "regular tanner" quoted in the article says she goes several times a week to maintain adequate levels of Vitamin D. Huh. I bet Vitamin D supplements are much less than her tanning bill, especially after the 10% tax. While I would never wish it upon anyone to lose their job, or have their small business close down b/c of new legislature, it's a tough call when the service being offered has been shown time and time again to lead to cancer.
When does the 10% tax get tacked on to butter? Soda? Booze? As humans, we will use everything in excess, ultimately to our own demise.