Section 43-24A-23. Taxation as a health care activity  


Latest version.
  •    Notwithstanding any provision of law to the contrary, the act of a duly licensed massage therapist in performing a massage shall be deemed to be the act of a health care professional and shall not be subject to the collection of any form of state or local taxation regulations not also imposed on other professional health care activities.
Code 1981, § 43-24A-23, enacted by Ga. L. 2005, p. 1251, § 1/SB 110.