Comment on FR Doc # 2010-14396

I understand this is a rule-making process whereby the IRS implements the will of Congress, but it's still absurd. The tax on tanning services is a bad idea on several levels. Most importantly, a tax indicates government arrogance in directing our lives. I don't use a tanning salon because I think they are unhealthy, but that should be my choice to make without the bullying arm of government pushing me one way or the other. Also, like the cigarette tax, the tax on tanning services creates a declining revenue source. As the tax incentivizes fewer people to use tanning services, the revenue from the tax will drop off, and whatever government program depends on that funding will require funding from another source. Inevitably, taxes will be raised, either on the tanning services or in some other area, to compensate for the decline in revenue.