Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 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

N.J. Admin. Code § 18:24-33.2

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Current through Register Vol. 56, No. 11, June 3, 2024
Section 18:24-33.2 - Tax imposed on massage, bodywork, and somatic services
(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.

N.J. Admin. Code § 18:24-33.2