There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 43 - PROFESSIONS AND BUSINESSES
CHAPTER 24A - MASSAGE THERAPY PRACTICE
§ 43-24A-23 - Taxation as a health care activity
O.C.G.A. 43-24A-23 (2010)43-24A-23. Taxation as a health care activity
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 not also imposed on other professional health care activities.
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