Are charges made by physical therapists subject to sales tax or business tax?

Charges made for services performed by physical therapists are not subject to sales tax. Any sales of tangible personal property made by physical therapists are subject to sales tax.

For business tax purposes, the gross receipts of physical therapists licensed by the state are exempt from business tax, but sales of tangible personal property made by licensed physical therapists are subject to business tax. If the physical therapist is not licensed by the state, gross receipts from both services and sales of tangible personal property are taxable.

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