Half of all indoor tanning businesses are reporting better-than-expected results in the first quarter of 2011, according to a SmartTan.com poll conducted this week.

According to the poll, 50 percent are reporting better-than-expected business performance for the first three months of 2011. Only 24 percent are reporting worse-than-expected results, while 26 percent saw results about as expected.

The 50 percent in the “better than expected” category is the largest segment reporting better-than-expected results in this quarterly poll since late 2008.

“It continues to be clear that some tanning business models are succeeding right now and are taking advantage of a gradually improving economy,” Smart Tan Vice President Joseph Levy said.