Two months after taking effect, the 10 percent federal luxury tax on tanning, one way or another, has hurt tanning sales according to a SmartTan.com poll of tanning facility owners conducted in late August.

Three-quarters of tanning business owners say the tax has hurt sales, according to the SmartTan.com poll. Almost one-quarter said the tax has had no impact on their sales. Less than 1 percent felt the tax actually helped tanning sales. That result is identical to a SmartTan.com poll conducted in mid-July.

“The 10 percent federal luxury tax on tanning has created uncertainty more than anything else,” Smart Tan Vice President Joseph Levy said. “We’re hearing mixed reports from owners on whether or not the tax itself has actually affected consumer habits. At this point, in most markets, I am more inclined to say that it has not affected consumer interest in tanning as much as it has just created uncertainty.”

The tax, which took effect July 1, was included in U.S. Health Care legislation passed this spring. It was added into the bill without process as a substitute for a 5 percent tax on elective cosmetic surgeries after the Botox lobby and the dermatology lobby pressured senate Democrats to make the change.