I would sincerely recommend that A) you think about spray tanning as opposed to manual application, there is a lot more money to be made and clients generally prefer it nowadays (takes 15 mins compared to manual which takes an hour). and B) you do a search on here of tanning companies, their products and service.
If you spend an hour or two searching you will get a better understanding of what kind of equipment you need, solutions, service, training, etc., etc..
Have a look at some of the highly recommended companies like Sienna X, Tantrick, and many others who will be mentioned until you feel you know the market before making any decisions.
Good Luck, it is a fantastic service to offer!