Tennessee Statutes
§ 63-18-113 — Tax
Tennessee·Title 63
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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Legislative History
Acts 1995, ch. 480, § 14; 1996, ch. 1059, § 4; T.C.A. § 63-18-213.
Nearby Sections
15
§ 63-1-101
Powers and duties§ 63-1-102
Chapter definitions§ 63-1-103
Application for licenses§ 63-1-104
Issuance of licenses§ 63-1-105
Signing of licenses§ 63-1-107
License renewals§ 63-1-109
Display of license or certificate of registration - Terminology used in signs and written material§ 63-1-111
Retirement§ 63-1-112
License and registration fees§ 63-1-114
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