Tanning is a great thing to tax because 1) its a frivolous expense and not a necessity just like cigarettes and 2) the American Cancer Society states based on studies from the IARC and WHO that tanning has been elevated "to its highest cancer risk category – "carcinogenic to humans" (Group 1)" which means that it is now in the same category of cancer causing agents as cigarettes. Due to it being such a frivolous expense and health risk the people choosing to tan should have to pay a tax to tan inorder to subsidize their future cancer treatments and other related health problems.
If you really want to get around this tax, walk your white pasty hiny outside and enjoy the sun by the pool during the summer and tan that way. People in Alabama look ridiculous walking around in the winter month of January with a deep gold tan. Every knows you sure didn't get it naturally.
Whether its a tax against whites, I am not sure, I know hispanic people in Florida that tan so I don't know if white people are the only race that use a tanning bed or not. It might be a stretch to say its racist.
Linkd to the ACS site:
http://www.cancer.org/docroot/...Risk_Agency_Says.asp