A friend and I are having a disagreement on this issue. If you live in a seaside community and are sunbathing at the beach, do you get a "better" tac than you would in your own backyard? keep in mind neither is geographaphcially closer to the sun. I personally think that you simply feel as though you got more sun at the beach due to the salt in the air dehydrating your skin so that it feels tight and "more" tanned.