Are there any exemptions for massage therapy services being taxed?
Yes, according to Ohio Revised Code Section 5739.01(B)(3)(r), a massage therapy procedure performed on the order of a physician is exempt from taxation. Although there is no specific language in the statute, the order should specify massage therapy services and be patient specific. There is no requirement that the order be written, but should there be a Department of Taxation audit, written orders may help a massage therapist document the exemptions. In addition, the fact that a third party payer may reimburse for a massage therapy procedure does not exempt the procedure from the sales tax, nor does employment in a physician’s office provide a blanket exemption.
