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FREQUENTLY ASKED QUESTIONS REGARDING MASSAGE THERAPY SALES TAXThe State Medical Board's authority with respect to the practice of massage therapy encompasses licensing and regulatory matters. The imposition of a State sales tax on massage therapy services falls beyond that scope, and is instead more appropriately a topic for consideration by the Ohio General Assembly. In House Bill 95, the biennial budget bill, the General Assembly elected to impose such a tax on massage therapy services other than those being provided pursuant to a physician's order. The Medical Board views its primary function with respect to the new sales tax to be providing sufficient information to assist licensees in meeting their responsibilities under the law. The Ohio Department of Taxation will ultimately be responsible for implementing the new sales tax and enforcing compliance with the new requirements, although the Medical Board will continue to liaison with the Department of Taxation on this evolving issue. The Medical Board will continue to make up-to-date information available on this website, and encourages licensees to contact the Medical Board, MTAC or the Ohio Department of Taxation with any questions they may have. The State of Ohio has also created an information site for the sales tax issue. Click here for details. Why are massage therapists being taxed? When does the sales tax on massage therapy services take effect? What is considered a “taxable event” covered by the sales tax? As a massage therapist, what are my responsibilities under the new law? Are alternative massage modalities subject to the sales tax? Will insurance companies reimburse providers for the amount of the sales tax? Will a massage therapist now be required to obtain a vendor’s license? Are there any exemptions for massage therapy services being taxed? Who is encompassed within the definition of “physician”? Do massage services provided at clinics associated with massage therapy schools qualify as "taxable events" under the new law? What records should be kept to prove compliance with the sales tax? How often must massage therapists file taxes to be in compliance with the sales tax law? What is the statutory requirement for the posting of a vendor’s license? What are the penalties for failing to comply with the new sales tax?
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