N.J. Admin. Code § 18:24-33.3
"Massage, bodywork, and somatic services" means systems of activity of structured touch, which include holding, applying pressure, positioning and mobilizing soft tissue of the body by manual technique, and use of visual, kinesthetic, auditory, and palpitating skills to assess the body for purposes of applying massage, bodywork, or somatic principles. Such application may, for example, include the use of therapies, such as heliotherapy or hydrotherapy, the use of moist hot and cold external applications, and external application of herbal or topical preparations.
For purposes of the Sales and Use Tax Act, massage, bodywork, and somatic services do not include:
1. Services rendered by persons in the following medical and medical-related fields, when they are performing services they are authorized to perform within the scope of their specific professional licenses: medical doctors (M.D.), doctors of osteopathy (D.O.), dentists, chiropractors, physical therapists, registered nurses (R.N.), podiatrists (D.P.M.), or certified midwives;
2. Acupuncture; or
3. Cosmetic and beauty services, such as manicures, pedicures, cosmetic facials, cosmetic wraps, depilatory services, hair styling, sauna baths, and other services that are designed primarily to enhance appearance or cleanliness.
N.J. Admin. Code § 18:24-33.3