Police say surveillance video shows a person using a hammer to break a window at Sky Tan in Selden.
Salon owner John Rose says the arsonist climbed inside, doused the tanning beds with gasoline and set them on fire.
Rose tells 1010 WINS he believes a competitor could be responsible for the fire early Wednesday.
The tanning salon was gutted and the bagel shop next door was damaged.
But Rose says the salon will be rebuilt.
The salon says in a Facebook message that anyone holding a tanning package will be contacted personally.