Notwithstanding any provision of law to the contrary, the act of a duly licensed massage therapist in performing a massage shall be deemed to be the act of a health care professional and shall not be subject to the collection of any form of state or local taxation regulations or fees not also imposed on other licensed health care professionals.
O.C.G.A. § 43-24A-23
Taxation as a health care activity
Known as the Georgia Massage Therapy Practice Act
The act spans §§ 43-24A-1 to 43-24A-9 (25 sections).
L. 2005, p. 1251, § 1/SB 110; Ga
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.