New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 33 - MASSAGE, BODYWORK, AND SOMATIC SERVICES
Section 18:24-33.2 - Tax imposed on massage, bodywork, and somatic services
Universal Citation: NJ Admin Code 18:24-33.2
Current through Register Vol. 56, No. 6, March 18, 2024
(a) Charges for the retail sale of massage, bodywork, and somatic services are subject to sales tax, except when these services are rendered pursuant to a doctor's prescription.
(b) The sales tax applies when such services are rendered in New Jersey. There is no New Jersey use tax imposed on massage, bodywork, or somatic services received outside of New Jersey.
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