“The Indoor Tanning Association, an industry group, claims that 14 percent of tanning salons in Minnesota have gone out of business since 2009, a decline from 477 to 419. The group blames the additional burden of a 10 percent tax placed on salons starting July 1, 2010, as part of the health care reform law. The industry continues to press Congress for repeal, saying women-owned businesses are being disproportionately affected and that the tax is being unfairly applied because many health clubs don’t have to pay.”