Non-ionizing radiation is not presently regulated by the Commonwealth of Pennsylvania. Sources of non-ionizing radiation such as cellular phone towers are regulated by the Federal Communication Commission (FCC), while the Food and Drug Administration (FDA) and the Federal Trade Commission (FTC) share responsibilities in the regulation of sunlamps and tanning devices. The FDA enforces regulations that deal with labels on the devices; the FTC investigates false, misleading, and deceptive advertising claims about the devices. When these agencies determine that device labels don't comply with the regulations or that advertisements are not truthful, they may take corrective action. The FDA also can remove products from the marketplace.
As a consequence of the Affordable Care Act of 2010, the Internal Revenue Service (IRS) has published information about a 10% excise tax on indoor ultraviolet (UV) tanning services that goes into effect on July 1, 2010. The tax doesn't apply to phototherapy services performed by a licensed medical professional on his or her premises. There's also an exception for certain physical fitness facilities that offer tanning as an incidental service to members without a separately identifiable fee.