---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch49"
level: "chapter"
label: "Chapter 49"
heading: "Cosmetic Services"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch49"
sections_count: 1
---

# Chapter 49 — Cosmetic Services

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Sections

- [§5000B. Imposition of tax on indoor tanning services](/usc/26/5000B.md)