{"data":{"id":"us-ga/o.c.g.a.-43-24a-23","jurisdiction":"us-ga","citation":"O.C.G.A. § 43-24A-23","heading":"Taxation as a health care activity.","body":"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 or fees not also imposed on other licensed health care professionals.","path":["TITLE 43 Professions And Businesses","CHAPTER 24A Massage Therapy Practice","Article 1 General Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.43.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"e6ff2e5d0dbc4cb5eebdd76dfe3eeb3c95494eed693db6f8650e9c22b064bab7","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-43-24a-22","next":"us-ga/o.c.g.a.-43-24a-24"},"notice":"GroundRules: Original legal text. Not legal advice."}