Tennessee § 63-18-113 Tax

Tennessee Statutes

§ 63-18-113 — Tax

Tennessee § 63-18-113

Title63

This text of Tennessee § 63-18-113 (Tax) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 63-18-113 (2026).

Text

Notwithstanding law to the contrary, the act of a duly licensed massage therapist in performing a massage shall be deemed to be medically therapeutic in nature and shall not be subject to the collection of any form of state or local taxation regulations not also imposed on other medically therapeutic activities. Additionally, a massage performed on or before October 1, 1995, by a person who becomes licensed in accordance with this chapter shall also not be subject to the collection of any form of state or local tax not also imposed on other medically therapeutic activities.

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Notwithstanding law to the contrary, the act of a duly licensed massage therapist in performing a massage shall be deemed to be medically therapeutic in nature and shall not be subject to the collection of any form of state or local taxation regulations not also imposed on other medically therapeutic activities. Additionally, a massage performed on or before October 1, 1995, by a person who becomes licensed in accordance with this chapter shall also not be subject to the collection of any form of state or local tax not also imposed on other medically therapeutic activities.