Can you wire a tanning bed to a 110?

No, as a general rule. Even if it were possible, doing so would invalidate the certification from a recognized testing service such as Underwriters' Laboratories (UL), CSA, TVE, etc. Your writer worked for UL one summer during college and came to understand firsthand why certification by a testing service is essential. Whenever I buy a plug-in electrical appliance, my personal rule is that it must have the UL mark or label on it.