09/12/2006
As ABMP reported, effective Sunday, October 1, 2006, massage, bodywork, and somatic services will be subject to 7% sales tax in New Jersey unless the client has a prescription from a doctor. I recommend that you read this bulletin carefully, then follow up with a trip to the website mentioned to begin the process.
If you are employed by someone else, your employer is responsible for collecting the tax. However,
if you are self-employed, an independent contractor, or employ others to perform massage/bodywork, you need to take action now. If a client seeks massage for a medical condition, ask him/her to contact their doctor and request a prescription be faxed or mailed to you. A sample script was provided in the last update and can be found at www.abmp.com.
Step #1
APPLYING FOR AUTHORITY TO COLLECT SALES TAX – Two forms
Form #1:
You need to act now to obtain a Certificate of Authority to collect sales tax. You are required to
apply at least 15 days before you start collecting the sales tax, which for many of you will be
Monday, October 2. You need to apply by Sunday, September 17. You may apply on-line at
https://www.state.nj.us/treasury/revenue/dcr/filing/leadpg.htm and click on Service Option 2:
Register for Tax and Employer Purposes and follow the instructions.
If applying by mail, first obtain the forms you will need at: http://www.state.nj.us/treasury/revenue/taxreg.htm.
You will need to supply assorted industrial codes.
If you consider your practice to be health care:
- Your New Jersey Business Code is 2738 (Professional Medical Services, Health Care), your Standard Industrial Code is 8049 (Offices and Clinics of Health Practitioners, Not Elsewhere Classified), and your NAICS code is 621399 (Offices of All Other Miscellaneous Health Practitioners).
- Your New Jersey Business Code is 2700 (Miscellaneous Service), your Standard Industrial Code is 7299 (Miscellaneous Personal Services, Not Elsewhere Classified), and your NAICS code is 812990 (All Other Personal Services).
State: