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Last Updated: 9/3/2015

Massages

A massage is pressure applied to the body to relieve tension or pain. Massages are given manually or through a machine. Massages are taxable; however, other services are not.

 
The table below lists more specific examples.
 

​Taxable massages

​Nontaxable services

  • ​Acupressure
  • Myofascial release
  • Neuromuscular therapy
  • Ohashiatsu
  • Polarity therapy
  • Reflexology
  • Rolfing
  • Shiatsu
  • Sports massage
  • Trager
  • ​Acupuncture
  • Athletic training
  • Chiropractic
  • Homeopathy
  • Osteopathy
  • Physical therapy
  • Podiatry
  • The practice of medicine

Donated massages

Donated massages are not taxable. The donor owes sales or use tax on any taxable items used in providing the massage.

Contracted massages

When a business contracts with a massage therapist to provide massage services, the party who bills the customer is responsible for collecting and reporting the sales tax.

Written referrals for massages

The massage is not taxable if a customer has a written referral from a licensed health professional stating the massage is for the treatment of illness, injury, or disease. A written referral must:

  • State the massage is for ongoing treatment of illness, injury, or disease
  • Be written by a licensed health care provider or licensed health care facility

A written referral is a form of tax-exempt documentation, and you must keep a copy of all of them.

Massages for ongoing treatment provided through a licensed health care facility

The massage is not subject to sales tax if it is for ongoing treatment of illness, injury, or disease and is provided by or through a licensed health care facility (hospital, medical clinic, or chiropractor's office). However, the massage is subject to MinnesotaCare tax.

For more information, see Revenue Notice 07-06: Minnesota Care Tax and Sales Tax-Patient Services-Massage Therapy.

Product sales

Products sold to a customer are taxable. You do not pay sales or use tax when you purchase these products. Instead, give your supplier a completed Form ST3, Certificate of Exemption, and specify the resale exemption. Examples include:

  • Herbs
  • Lotions/oils
  • Dietary supplements
  • Vitamins

What purchases are taxable?

Examples of nontaxable and taxable purchases are listed below.

​Type of item purchased

​Taxable or Not Taxable

​Examples

​Consumable materials - items used while providing the service and are not reused afterward.

​Not taxable

  • ​Body oils
  • Lotions
  • Disposable covers
  • Disposable towels

Do not pay sales or use tax when purchasing these items; give your supplier a completed Form ST3, Certificate of Exemption, and specify the resale exemption.

​Tools and equipment

​Taxable

  • Diffusers
  • Face pillows
  • Floor mats
  • Hot stones
  • Massage tables and chairs
  • Reusable covers and towels

Clothing

​Not taxable

  • ​Aprons
  • Bath robes
  • Capes
  • Work clothes/uniforms
  • Gloves
  • Slippers

Note: General clothing items are not taxable. However, some clothing accessories and equipment are taxable. For more information, see Fact Sheet 105, Clothing.

Click here for information that applies to all types of personal services 

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