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.
The 2019 amendment, effective May 6, 2019, near the end, inserted “or fees”, and substituted “licensed health care professionals” for “professional health care activities”.
Structure Georgia Code
Title 43 - Professions and Businesses
Chapter 24A - Massage Therapy Practice
Article 1 - General Provisions
§ 43-24A-2. Legislative Findings and Intent
§ 43-24A-4. Georgia Board of Massage Therapy; Creation; Members; Terms; Reimbursement
§ 43-24A-5. Qualifications of Board Members; Removal
§ 43-24A-6. Meetings of the Board; Officers and Committees
§ 43-24A-7. Powers of the Board
§ 43-24A-8. Licensure of Massage Therapists; Application and Requirements
§ 43-24A-9. Provisional Permits
§ 43-24A-10. Applications Under Oath
§ 43-24A-11. Licensing Examinations
§ 43-24A-13. License by Endorsement
§ 43-24A-16. Practice of Massage Therapy Without a License; Injunctions
§ 43-24A-17. Disciplinary Action
§ 43-24A-18. Administrative Procedures
§ 43-24A-20. Continuing Education Requirements
§ 43-24A-21. Proceedings for a Restraining Order, Injunction, or Writ of Mandamus