Have you checked out this thread? I know it's more than VIP gifts, but looking at what other sellers are doing is helpful.
I know this is an old thread... but we're only 6 months til Christmas... I know... hush! But... NOW is the time to start planning.
This is an area that is always on my mind. As our business manager, the creative behind the business and an event planner, I'm ever present at thinking about client thank you's and how I can change it from year to year.
I would say you're most valuable option is to do something that relates to your business. Believe it or not, most people don't think that way. They think about what their client wants instead of how it can create repeat business. I don't know much about tanning because I don't do it, so forgive me for the lack of information here. But what about a setting spray? Is that a thing? Can it be a thing? A small bottle as a token, in a fancy bag with some other goodies? If you're not currently doing rewards, this is a good place to insert them. One free session or one free bonus that they normally have to pay extra for. Make up special cards for it. Add a candy cane and a tiny Christmas card and you're set! Your goal should be to add value to your current offering by giving those best customers something extra special to say thank you.
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