Masseuses and Masseurs

80.1. Massaging is considered to be a personal service. Therefore, the consumers sales and service tax should not be collected on the activities of kneading, rubbing or manipulating to condition the body. However, should the masseuse or masseur in the course of his or her business sell tangible personal property, such as oils, towels, or sheets to his or her clients, these sales would be subject to consumers sales and service tax.

80.2. Persons engaged in providing massage services are taxable on their purchases for use in the personal service portion of their business. Purchases for use in the portion of the business related to the selling of tangible personal property are also taxable, except for purchases for resale, for which an exemption certificate may be issued.