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F4CP Making a High-Impact Impression
The Foundation for Chiropractic Progress has released details of its 2016 strategy, certain elements of which are already in play. The strategy includes ads, posters and other resources available to all F4CP members.
The Concussion-Subluxation Complex
In the Aug. 1, 2014 issue of Dynamic Chiropractic, I reviewed some of the literature demonstrating the role of the chiropractic adjustment in post-concussive care.
Syncretism: Acupuncture and Public Health in Cuba
"Syncretism" is defined as a union of diverse tenets or practices. On a recent trip to Cuba designed to demonstrate the integration of Traditional Medicine and biomedicine, our group witnessed this union firsthand.
Pro-Con: Swaddling for Newborns
The practice of swaddling has been used for thousands of years and was popular until the 1700s, when it was slowly abandoned by many cultures that considered it old-fashioned or barbaric.
Diagnose Sprain Injuries in MVA Cases With Dynamic X-Rays (Pt. 1)
Am I the only person to notice hospitals are doing a seemingly insufficient job lately in their initial radiological workup of motor vehicle accident (MVA) victims?
Dietary Fat and Prostate Cancer: An Important Update
K.M. Di Sebastiano and M. Mourtzakis published a review paper examining the role of dietary fat on prostate cancer development and progression late last year that does a stellar job of summarizing the available data on fat and prostate cancer.
Mechanism: Experimental Approaches to Understanding Acupuncture, Part 1
The clinical benefits of acupuncture are difficult to ignore, but also can be difficult to explain to a Western audience. For nearly 50 years, relentlessly inquisitive scientists and physicians have been working toward a conceptual model to explain acupuncture.
One Size Does Not Fit All: Exercise and Nutrition According to Your Yin/Yang Body Type
There are countless new exercise and nutrition plans out there, emphasizing the latest ground-breaking research and claiming to revolutionize the way we view health.
Tailor-Made Knee Pain: The Sartorius Muscle
A patient was referred to my office after receiving treatment from various providers with no results. The patient was training for the Olympics as a marathon runner and was unable to run or walk without severe medial knee pain.
Which Way is the Energy Going? Are You Burning Yourself Out?
One of the simple methods that I use to define Yin/Yang theory to patients is to ask the question, "Which way is your energy going?"
The Modern Application of Ancient Mei Rong
Chinese Medical Cosmetology (Mei Rong) has a well-documented and venerated history dating back to the Qin (221-206 BC) Dynasty.
Your Billing Questions Answered
I hear a lot of the following questions: I am afraid I may doing something illegal. I have heard I cannot have different fees for the same service.
Designing a Fitness Plan (Part 1)
It doesn't matter if you come to my practice for pain relief, weight loss, healthy aging or something else. The formula I talk about for each patient's fitness strategy is pretty much the same.
Footsteps of the Sages: An Apprenticeship with Dr. Kezhan Zhang
When I met Dr. Kezhen Zhang in May 2013, I was his translator and the integrity, creativity, and passion he demonstrated as a practitioner and advocate of the medicine convinced me to travel to Beijing to study with him.
Omega-3 Fish Oil: An Underappreciated Element of Men's Health
As a clinician with many male patients -- and as a man myself -- I am all too aware of the fact that we like to convince ourselves that we are doing great, when that may be the farthest thing from the truth.
Acupuncture and Oriental Medicine in the West
We know acupuncture and Oriental medicine as the indigenous medicine of East Asia; in particular China, Korea and Japan are the countries of origin of this wonderful healing system.
It's Time to Review
It is amazing to see the changes that are occurring in the acupuncture profession. Let's look at some of the news and events that have contributed to this growth and awareness.
North Carolina Acupuncture Board Files Dry Needling Lawsuit
In early September, the NCALB filed a complaint against the North Carolina Board of Physical Therapy Examiners over the issue of dry needling, a form of acupuncture that uses solid needles to puncture the skin and muscle tissue to relieve pain.
Targeting the Bad Apples in the Bunch
While everyone was focused on the conversion to ICD-10, the Office of Inspector General for Health and Human Services released a new report on chiropractic titled "CMS Should Use Targeted Tactics to Curb Questionable and Inappropriate Payments for Chiropractic Services."
Chinese Herbs and Pulmonary Fibrosis: A Case Study
"Mary M."* recently celebrated her 90th birthday. Even the former sheriff dropped by to kiss the hand of this diminutive retired teacher, to honor the years she interpreted for him during interviews with Latinas and Latinos.
Making Sense of an Increasingly Obvious Conclusion
Where's U.S. health care heading? Like it or not, the list of telltale signs is growing to a point that stands out to even the most myopic observer. Consider this list of facts as you look into the future of health care in the United States:
Born to Energize the Human Spirit: Recollections of Sig Miller
Sig Miller, longtime executive director of the Association of New Jersey Chiropractors (ANJC), passed away on Sept. 17 after a long battle with cancer.
Too Many to Remember: Tips to Revive Your Ortho / Neuro Test Skills
When I was at Palmer in the mid-1980s, we were given a set of notes in one of our diagnostic courses. The notes covered approximately 70 orthopedic and neurological tests for various regions of the body.
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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