As of August 1, 2003 anyone who receives massage therapy (medical or non-medical) is subject to the expanded state sales and use tax. In Lorain County, where my office is located, the tax is 6.25%.
This tax does not apply to any therapy performed under a physician order, and the law does not set specific requirements for the type of order needed to be exempt from the sales tax.
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I encourage you to ask your physician to authorize massage therapy, so that you will not be penalized with the tax.
Please note that this referral has no bearing on insurance reimbursement.
You can click the Physician Referral link at left to download and print a physician's order form, along with a letter of explanation. Give these to your doctor and ask him or her to complete them before your next massage therapy appointment.