N.J. Admin. Code § 18:24-33.5
Current through Register Vol. 56, No. 11, June 3, 2024
The taxability of the services does not depend upon the type of facility where the services are performed. Massage, bodywork, and somatic services are taxable regardless of whether they are performed in a massage-only facility, a clinic, a spa, an athletic facility, or other location in New Jersey, unless they are performed pursuant to a doctor's prescription.
N.J. Admin. Code § 18:24-33.5