No question is so difficult to answer as that to which the answer is obvious.
George Bernard Shaw
I have been trying to puzzle out why it was that of all the possible things that Democrats could have taxed under ObamaCare, they chose tanning booths. What is that all about? Then my son, in one of his typical moments of both intuitive thinking and hilarity, gave me the answer. Think about it. Who goes to tanning salons? Black people? No. Hispanics? Unlikely. Asians? Possibly, but closer to “no” than “yes.” White Americans who have a job. Definitely.
Roy Filly
The Rugged Individualist 
It may cause skin cancer. You would have thought, on that basis, they would have left it alone!
out of the mouth of babes
I’ve got the best taxes north of El Paso,
But the one I love most,
Is the tax on your tan,
And I’ll tax some more stuff when I’m reelected,
I’ll slap Coppertone with VAT,
If I can.