N.J.A.C. 18:24-33.4 - Doctor's Prescription

(a) Charges for massage, bodywork, or somatic services are not subject to sales tax if they are rendered pursuant to a doctor's prescription.

(b) To qualify for the prescription exclusion from the imposition of sales tax on massage, bodywork, or somatic services, a doctor's prescription must satisfy the following requirements:

1. It must be in writing;

2. It must state the purpose of the referral and describe the conditions or needs to be addressed by the prescribed massage, bodywork, or somatic therapy;

3. It must contain the name of the patient and the name and signature of the referring doctor;

4. The referring doctor must be a licensed professional. Examples of licensed professionals include, but are not limited to:

i. Medical doctor (M.D.);

ii. Doctor of osteopathy (D.O.);

iii. Chiropractor;

iv. Podiatrist (D.P.M.);

v. Psychologist with a doctorate in psychology; or

vi. Dentist; and

5. The referring doctor must be one who is providing treatment or consultation services for the patient being referred for massage, bodywork, or somatic services.