---
title: O.C.G.A. § 43-24A-23. Taxation as a health care activity.
collection: code
id: 43-24A-23
cite_as: O.C.G.A. § 43-24A-23 (2025)
canonical_url: https://georgiacommons.org/code/43-24A-23
md_url: https://georgiacommons.org/code/43-24A-23.md
text_url: https://georgiacommons.org/code/43-24A-23/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t43-ch1-32-(v30)-2022-pdf.pdf?sfvrsn=921d056f_0#page=786
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/43-24A.md
previous: https://georgiacommons.org/code/43-24A-22.md
next: https://georgiacommons.org/code/43-24A-24.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROFESSIONS AND BUSINESSES / MASSAGE THERAPY PRACTICE / GENERAL PROVISIONS
---

# O.C.G.A. § 43-24A-23. Taxation as a health care activity.

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.

## History

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