Reply #12: Actually,n his comment IS entirely irrational...

[tex-wyo-dem]

Tanning salons provide a service that is entirely based upon vanity that has long term consequences of creating more costs in the system due to claims regarding skin cancer. Although no specific examples come to mind, if a vanity service were provided that had health consequences that was primarily used by, say, black people, you can bet a similar tax would be levied.

It all boils down to increased costs in the system that are a result of unnesessary, luxury or vanity type services. It's the same reason insurance companies don't cover cosmetic surgery -- increased health care cost risks from unesessary action.