O.C.G.A.
O.C.G.A.

43-24A-23 (2019)

Taxation as a health care activity

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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Notwithstanding any provision of law to the contrary, the act of a duly licensed massage therapist in performing a massage shall be deemed to be the act of a health care professional and shall not be subject to the collection of any form of state or local taxation regulations or fees not also imposed on other licensed health care professionals.

History

Code 1981, § 43-24A-23, enacted by Ga.

L. 2005, p. 1251, § 1/SB 110; Ga. L. 2019, p. 591, § 1/HB 242.

Annotations

The 2019 amendment, effective May 6, 2019, near the end, inserted "or fees", and substituted "licensed health care professionals" for "professional health care activities".