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

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. 

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. 

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.

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. Specify the Resale exemption. Examples include:

• Dietary supplements
• Herbs
• Lotions/oils
• Vitamins