Georgia § 43-24A-23 - Taxation as a health care activity.
Full text of Georgia Official Code of Georgia Annotated § 43-24A-23 — Taxation as a health care activity., with citation guidance and answers to common questions.
§ 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 or fees not also imposed on other licensed health care professionals. (Code 1981, § 43-24A-23 , enacted by Ga. L. 2005, p. 1251, § 1/SB 110; Ga. L. 2019, p. 591, § 1/HB 242.) The 2019 amendment, effective May 6, 2019, near the end, inserted "or fees", and substituted "licensed health care professionals" for "professional health care activities".
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 43-24A-23
What does Official Code of Georgia Annotated § 43-24A-23 cover?
Section 43-24A-23 ("Taxation as a health care activity.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 43-24A-23?
A common citation format is "Official Code of Georgia Annotated § 43-24A-23" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 43-24A-23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.