http://www.lookingfit.com/articles/5...per+and+capita
Just posted that on another thread. It is the State of the Tanning Industry Report '05, published in Looking Fit magazine, a major industry trade magazine.
Before you consider equipment purchases, do a LOT of research on the industry as a whole!!
Take 3 weeks and devour every old post you can read on this site -- write down questions as you read, and at the end, if you are still interested in getting into the industry -- start asking away!