N.J. Admin. Code § 18:24-33.6

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-33.6 - Contracted services and employee services

(a) Massage, bodywork, and somatic therapists, masseurs, and other service providers who are employed to perform these services do not collect sales tax from their employers on their wages or salaries.

(b) Massage, bodywork, and somatic therapists, masseurs, and other providers of these services who are paid fees by an employer to perform their services at a professional office, athletic facility, spa, clinic, or other facility as independent contractors do not collect sales tax from the facility on the fees they charge to the facility.

(c) A business, such as a medical office, spa, health club, massage facility, or clinic that offers massage, bodywork, or somatic services provided by its employees or contract workers, and that bills clients for such services provided, is the seller of the services and must collect and remit the sales tax on the receipts for taxable massage, bodywork, and somatic services.

N.J. Admin. Code § 18:24-33.6

Amended by 48 N.J.R. 824(a), effective 5/16/2016