Official Code of Georgia Annotated

Title 43. PROFESSIONS AND BUSINESSES · Chapter 24A. MASSAGE THERAPY PRACTICE · Article 1. GENERAL PROVISIONS

43-24A-23. Taxation as a health care activity.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

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.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 43-24A-23, enacted by Ga. L. 2005, p. 1251, § 1/SB 110; Ga. L. 2019, p. 591, § 1/HB 242.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t43-ch1-32-(v30)-2022-pdf.pdf, Volume V30, 2022 edition, page 786; merge action: carried; file SHA-256 0e619b1f34e2.

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