Policies & Forms
All services subject to sales tax of 7% unless a prescription has been written.
Prescription as defined by the NJ Division of Taxation
For purposes of this Sales and Use Tax Act provision, a “doctor’s prescription” for massage, bodywork, or somatic services will mean direction by a licensed medical doctor (M.D.), osteopath (O.D.), chiropractor, podiatrist (D.P.M.), psychologist with a doctorate in psychology, or dentist for initiation of massage, bodywork, or somatic services for a patient for whom the medical doctor, osteopath, chiropractor, podiatrist, psychologist, or dentist is providing treatment or consultation services within the scope of his or her license. This direction must be in writing, and must contain the following: name of patient; name and signature of referring medical doctor, osteopath, chiropractor, podiatrist, psychologist, or dentist; purpose of the referral and description of conditions or needs to be addressed by the massage, bodywork, or somatic therapy. Massage, bodywork, or somatic services provided without a doctor’s prescription, are taxable.