Georgia Statutes
§ 43-24a-23 — Taxation as a health care activity
Georgia·Title 43
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.
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Legislative History
Amended by 2019 Ga. Laws 213,§ 1, eff. 5/6/2019. Added by 2005 Ga. Laws 391,§ 1, eff. 7/1/2006.
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