Q:  What is considered a “taxable event” covered by the sales tax?

A:  A taxable event is when there is an actual sale of massage services, including massage therapy.  If you perform a treatment on a patient who is not seeing you on a doctor’s order, and the patient or a third party pays you, you must collect and report that tax.  Where service providers barter for services from one another, the sales tax still applies because the payment by service is a form of compensation.