Minnesota Massage Therapy Taxable

In Minnesota, a massage therapist that performs services that are not for the purpose of treatment of an illness, injury, or disease is subject to sales tax but is not liable for MinnesotaCare tax. If the massage is provided as a treatment of illness, injury, or disease it is subject to MinnesotaCare tax. (Revenue Notice No. 03-09, Minnesota Department of Revenue, September 28, 2003)

Posted on December 15, 2003