# Prop. Treas. Reg. § 49.0-3: Introduction; cosmetic services.

Proposed regulation, not in force. REG-112841-10, 75 FR 33740, published 2010-06-15 <https://www.federalregister.gov/documents/2010/06/15/2010-14396/indoor-tanning-services-cosmetic-services-excise-taxes>.

Par. 5. Section 49.0-3 is added to read as follows:

[The text of this proposed § 49.0-3 is the same as the text of § 49.0-3T published elsewhere in this issue of the Federal Register ].