Quantum Vita Body Therapy

Sales Tax Information

State Regulations Disclosure

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Effective October 1, 2006, an amendment to the Sales and Use Tax Act 
imposes sales tax on the sale, except for resale, of “massage, 
bodywork or somatic services," except when provided pursuant to a 
"doctor’s prescription." L. 2006, c.44, section 3, codified in 
N.J.S.A. 54:32B-3(b)(9).

Massage, Bodywork, Somatic Services

"Massage, bodywork and somatic services" means systems of activity 
structured touch which include holding, applying pressure, 
positioning and mobilizing soft tissue of the body by manual 
technique and use of visual, kinesthetic, auditory and palpating 
skills to assess the body for purposes of applying massage, bodywork 
or somatic principles. Such application may, for example, include the 
use of therapies such as heliotherapy or hydrotherapy, the use of 
moist hot and cold external applications, and external application of 
herbal or topical preparations.

The sales tax applies to massage, bodywork, and somatic services that 
are rendered in New Jersey. There is no New Jersey use tax on those 
services received outside the State.

For purposes of the Sales and Use Tax Act, massage, bodywork, and 
somatic services are not deemed to include the following: services 
rendered by persons licensed in the following medical and 
medical-related fields, when they are performing services they are 
authorized to perform within the scope of their licenses: medical 
doctors (M.D.), doctors of osteopathy (O.D.), dentists, 
chiropractors, physical therapists, registered nurses (R.N.), 
podiatrists (D.P.M.), or certified midwives (CM); or acupuncture; or 
cosmetic and beauty services such as manicures and pedicures, 
cosmetic facials and cosmetic wraps, depilatory services, hair 
styling, and other services that are designed primarily to enhance 
appearance or cleanliness.

The taxability of the services does not depend upon the type of 
facility where the services are performed. Massage, bodywork, and 
somatic services are taxable regardless of whether they are performed 
in a massage-only facility, a clinic, a spa, an athletic facility or 
other location, unless they are performed by a massage, bodywork, or 
somatic practitioner pursuant to a doctor’s prescription, as detailed 
below.

Doctor’s Prescription

For purposes of this Sales and Use Tax Act provision, a "doctor’s 
prescription" for massage, bodywork, or somatic services will mean 
direction by a licensed medical doctor (M.D.), osteopath (O.D.), 
chiropractor, podiatrist (D.P.M.), psychologist with a doctorate in 
psychology, or dentist for initiation of massage, bodywork, or 
somatic services for a patient for whom the medical doctor, 
osteopath, chiropractor, podiatrist, psychologist, or dentist is 
providing treatment or consultation services within the scope of his 
or her license. This direction must be in writing, and must contain 
the following: name of patient; name and signature of referring 
medical doctor, osteopath, chiropractor, podiatrist, psychologist, or 
dentist; purpose of the referral and description of conditions or 
needs to be addressed by the massage, bodywork, or somatic therapy. 
Massage, bodywork, or somatic services provided without a doctor’s 
prescription, are taxable.

Additional Information

Contracted Services and Employee Services:

The tax on massage, bodywork, and somatic services is imposed on the 
customer. Masseurs and other service providers who are employed to 
perform these taxable services do not collect sales tax from their 
employers on their salaries. Masseurs and other service providers who 
work for a professional office, athletic facility, spa, clinic, or 
other facility as independent contractors should not collect sales 
tax from the facility on the fees they charge to the facility. They 
should instead enter into a resale agreement with the facility, 
specifying that the facility, rather than the individual 
practitioner, will be responsible for collecting sales tax from 
clients on any taxable receipts for massage, bodywork, and somatic 
services. This agreement will take the place of a resale certificate, 
and copy should be retained by both the facility and the masseur or 
other service provider for at least four years. The individual or 
business billing the client for the services collects the tax.

Gift Certificates:

Gift certificates, whether for a dollar amount specified on the 
certificate or for a specific service, are not taxable at the time 
when the certificate is sold. Sales tax will be due when massage, 
bodywork, or somatic services are provided to the gift certificate 
holder, unless a doctor’s prescription for the services has been 
provided to the practitioner.

Massages for Animals:

The change in the law is deemed to apply only to services provided to 
humans. The policies regarding sales and use tax treatment of 
massages for non-human animals remain the same and are as follow. 
Massages performed by veterinarians and their staff are exempt from 
sales tax. Massages performed by a service provider other than a 
veterinarian, but prescribed by a veterinarian, are also exempt. Rub 
downs, calming touch techniques, and other massage-like activities 
performed as part of animal grooming are treated as part of grooming, 
which is a taxable service.

Updated: Thursday, 10/05/2006