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 not also imposed on other professional health care activities.
Section: Previous 43-24a-11 43-24a-12 43-24a-13 43-24a-14 43-24a-15 43-24a-16 43-24a-17 43-24a-18 43-24a-19 43-24a-20 43-24a-21 43-24a-22 43-24a-23 43-24a-24 NextLast modified: October 14, 2016