Mental health concerns right now are at an all time high. People need outlets to escape. Vitamin D is also all over the news, and many studies are now showing that higher Vitamin D levels can help with the severity of Covid 19. Licensed, professional tanning salons have always had many measures in place, even before Covid, to protect the health and wellness of their clients. Sanitization practices and cleanliness have always been at the forefront of professional tanning establishments. It is a proven fact that UVB (which sunbeds emit) can deliver up to 10,000 IU of Vitamin D in a 10 minute full body exposure session and can be done in a non burning fashion. During this pandemic many of our front line workers, health care professionals and educational instructors are using a sunbed session as an avenue to escape the immense pressure they are being faced with on a day to day basis, while providing much needed Vitamin D.  Studies prove indoor tanners with moderate UV exposure  have higher Vitamin D levels than most people. We also provide much needed light therapy for those that require it and many doctors continue to refer patients to us for other health conditions including Psoriasis, seasonal disorders and depression.  Professional tanning salons are not a "hands on" business. We should NOT be classed in the same category as hair salon, nail salons, and tattoo parlors. We have no physical contact with our clients. We can maintain social distancing, and can adhere to all regulations governments have imposed. New York state has recently adopted that professional tanning salons are not grouped with personal care services. We feel that professional tanning salons should be considered an essential service during this pandemic and be allowed to remain open, even if it is with limited hours.