It seems to have been placed as a deterrent to consuming a dangerous product while working to offset some of the healthcare costs associated with it. It's a fairly common practice with items like alcohol, tobacco, recreational drugs where legal and etc.<quoted text>
Why not ask the better question which is out of all the things to tax, why tanning salons? Can any liberal come up with the logic behind that?
The two stated goals of the tax are to reduce the use of tanning services due to the associated rise in cancer risks and to offset some of the costs of the affordable care act.