resourcesABOUT MT AUTHOR GUIDELINES CLASSIFIEDS EDITORIAL CALENDAR MEDIA GUIDE MASSAGE MART SCHOOLS & EDUCATION FEEDBACK
Don't Ignore the Lower Half of the Pelvis (Part 1)
When your patient complains of lower back or pelvic pain, but your usual treatments are not getting the job done, what do you examine and treat? You may be missing important structures in the lower half of the pelvis.
Lessons from Functional Neurology
Chiropractic neurology, also known as clinical neuroscience or functional neurology, is moving the chiropractic profession forward by leaps and bounds.
Analyzing Acupuncture Case Studies
Confirm the answer quickly by the elimination method. Take this case study as an example. After two treatments for back pain, a patient presents for a third session complaining of rapid breathing and wheezing that is made worse during cold weather.
Illuminating the Hidden, Freeing the Source
Amongst the Primary Channels, from a classical point of view, the small intestine is perhaps the most important channel to understand. It is one of the least used acupuncture channels in modern acupuncture, yet it within it can be found a wealth of theories from the Ling Shu.
Adventures with the Pericardium
My previous column on the San Jiao deserves equal time for SJ's loving partner, the pericardium. I nicknamed SJ the travel meridian – but pericardium can also play a crucial role in air travel.
The Professional and Practice Benefits of Political Activism
Welcome to election season, a vital part of our American culture. Every two years, without fail, we are bombarded with TV, print materials and phone messages seeking our vote.
Chiropractic in the Eyes of the Public: 2nd Gallup-Palmer Poll
The second Gallup / Palmer College poll has been completed, yielding significant additional data regarding Americans' experiences with and perceptions of chiropractic care.
Overuse Injuries in Young Athletes (Part 1)
More than 45 million children ages 6-18 participate in some form of organized athletics, and 75 percent of American families with school-aged children have at least one child participating in organized sports.
Time to Fight for Your Medicare Right
I have heard a lot of noise and a lot of debate about what is going on with Medicare. As an ACA delegate, I often get asked: 'What is the ACA even doing?'
Work Stress and Musculoskeletal Health: Do Your Patients Get the Connection?
Most people underestimate the impact their job has on their health, especially if that job isn't particularly physically demanding. Big mistake.
The National Institutes of Health (NIH) lists more than 80 common autoimmune diseases including asthma, Crohn's disease, Guillain-Barré syndrome, multiple sclerosis, myasthenia gravis, psoriasis, rheumatoid arthritis, and lupus.
What's New in the NCCIH Strategic Plan
The NIH National Center for Complementary and Integrative Health (NCCIH) released its draft strategic plan 2016-2021 for public comment in early spring of 2016.
Let's Talk About Biceps Injuries at the Elbow
While most muscles cross over only one joint, the biceps crosses two joints: the elbow and the shoulder. Injuries to the lower biceps cause considerable elbow pain. Here's how to assess and treat an injury to this area conservatively.
Less Time Than Required
Q: When is it appropriate to use a modifier -52? Can I use it for a timed service when I do less than the time required by the code?
MPA Media Wins More Publishing Awards
The American Society of Business Publication Editors (ASBPE) has honored Dynamic Chiropractic with a national award and two regional awards for editorial excellence, and sister publication DC Practice Insights with two regional awards for graphic design excellence.
Know Your Research: Tips for Evaluating Literature Reviews
Clinical and experimental studies are not the only types of published research we might encounter as we look for evidence to inform our practices. One of the most useful types is the literature review, which summarizes a group of studies.
What are the Meridians?
The meridian and collateral system (jing luo, hereinafter referred to as "Meridians") is comprised of the main meridian channels (jing mai) and the collateral vessels (luo mai). Jing takes from meaning of the Chinese word pathway (also jing) and are the main branches of the system.
International Congress on Integrative Medicine
"Bridging Research, Clinical Care, Education and Policy" was the theme for the International Congress on Integrative Medicine and Health 2016 (ICIMH).
Are Probiotics Doing More Harm Than Good?
Considerable controversy exists concerning the efficacy of probiotic supplements. Very few human studies show any real positive impact on the microbiome or health. The "promise" of probiotics is based on the few animal studies that suggest a positive effect.
Guidelines for the Use of Modifier -52
Modifier -52 identifies that a service or procedure has been partially reduced or eliminated at the physician's discretion. This is to indicate the basic service described by the procedure code has been performed, but not all aspects of the service have been performed.
A Study of Relationships
Sa-Ahm's five element acupuncture method is known to be one of the most effective acupuncture techniques in Korea because it gives an instant response at the time of treatment and has a high success rate in resolving chronic problems.
September, 2003, Vol. 03, Issue 09
New Ohio State Service Tax Includes Massage Therapy
By Rebecca J. Razo
On Aug 1, 2003, the state of Ohio officially expanded the scope of practice of massage therapy to include tax collection. Earlier this summer, Ohio Governor Bob Taft signed House Bill 95 into law, which among other things, increased the state's sales tax base to 6 percent and expanded its provisions to include a number of services not previously taxed, including massage therapy.
Revised Code (RC) Section 5739.01(B)(3)(r) of the bill requires the collection of sales tax on "personal care services." Listed within this category alongside massage therapy are "skin care; the application of cosmetics; manicuring; pedicuring; hair removal; tattooing; body piercing; tanning ...and other similar services." Massage therapy performed and/or prescribed by a physician is exempt.1
New Ohio massage therapist Joe Reel is concerned the tax will have a negative impact on the profession. "Tacking a sales tax onto an already expensive service will cause a large number of people to think that massage is a luxury they can do without. Many potential clients will be turned off by paying $53.75 instead of a usual flat rate of $50, $60 or $70," he said. Reel also expressed concern over the financial impact the tax could have on individual massage therapists, "The new tax [could] come directly out of our tips."2
Others are less concerned. "I am in a forgiving mood, knowing that the state budget crisis was large and that it's no easy thing for a politician to increase taxes these days," reflected J. Fred Spack, an Ohio massage therapist licensed for 21 years. Still, Spack acknowledges that somebody will indeed feel the pinch. "Now my consideration is to decide whether to increase my fees to clients or take the 6.75 percent tax as a gouge out of my income," he said.3
The law requires massage therapists to obtain a vendor's license from the county in which they practice; however, therapists practicing in multiple counties must apply for a transient vendor's license from the state. Additionally, therapists are required to remit taxes monthly, quarterly or semi-annually depending on their circumstances, and are strongly encouraged to maintain business records documenting which clients are exempt from paying the tax.4,5,6
A massage therapist also could face a potentially awkward situation involving the sales and redemption of gift certificates: Sales tax is not collected when a gift certificate is purchased, but when it is presented as payment.
It remains to be seen if this law in Ohio will set any precedent around the country for the massage profession. Look for updates on this and other related issues in future editions of Massage Today.
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