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Taking the Freeze Out of Adhesive Capsulitis
Adhesive capsulitis or "frozen shoulder" is a relatively common condition resulting in severe shoulder pain and global loss of glenohumeral joint range of motion. Incidence of the condition is approximately 3 percent in the general population.
Ringing in the Billing New Year
What are the new modifiers that replace modifier 59? Will they allow doctors of chiropractic to be paid for 97140, manual therapy, when done with chiropractic manipulation?
Professionalism and Evidence-Based Health Care
Today's chiropractors are facing a conundrum with the Affordable Care Act and its health care reform requirements, including evidence-based practice and health technology assessment.
Happy New Year 2015 Gong Hoy Fat Choi
Welcome to the year of the sheep! We begin a new year guided by the sign of a quietly and creatively organized animal.
Acupuncture and its Place in the Integrative Healthcare Practice: The Need to Move from Modality to Profession
Acupuncture and oriental medicine (AOM) has grown and flourished from its inception thousands of years ago in China. In surrounding regions of Asia, AOM developed as a response to differing cultural, pathological, health and wellness care needs.
The App Advantage: Get More for Less
You may have noticed the list of "app-exclusive" articles in the directory on the front page of the print issue and in the Table of Contents on page 4. You can't find these articles in print or even in our online archives.
Helping to Create the Healthiest Generation
The imperative to create the "Healthiest Generation by 2030," envisioned by the American Public Health Association (APHA), was in full force at the APHA's 142nd Annual Meeting held in New Orleans from November 15-19, 2014.
Fight Colorectal Cancer With Folic Acid
CRC is the second most common cause of cancer mortality in the U.S. and Canada. Although genetic susceptibility plays a role in the etiology of CRC, dietary factors, including certain vitamins, have also been shown to influence the development of the disease in various studies.
Right Back Where We Started?
More than 25 years after Judge Susan Getzendanner issued her historic opinion in the Wilk v AMA anti-trust case, evidence suggests that despite increasing collaboration between doctors of chiropractic and their allopathic medical counterparts, when it comes to organized medicine, we may be right back where we started.
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Rethinking Our Approach to Immunization; Coming Together for the Good of Our Patients.
Trouble Down Under: San Zhen Therapy for Lower Jiao Issues
In the last several columns, I have discussed many clinical options for utilizing San Zhen or Three Needle Therapy. In this installment, I will continue this trend and discuss several foundational patterns which can be found in several very common clinical presentations.
Chiropractic Research in Review
Occupational LBP in Primary- and High-School Teachers; Treating MVA Complications With Chiropractic Care; Neck Pain: Immediate Effects of Active Scapular Correction; Taping Benefits Stride, Step Length in Fatigued Runners.
I Felt it in My Fingers First
I'm not afraid to say it. Massage therapists make better acupuncturists. I'll tell you how I know, but first I have a question: What do a microcurrent device, a laser and a hippie massage therapist have in common?
Movement Assessments: The DC's Sphygmomanometer
I think back to when I was going through chiropractic school outpatient clinic. I was embarrassed to have my family and friends come in for treatment because initial evaluations took three hours to complete.
Show Up and Show Respect
I was recently asked about my chiropractic philosophy. My answer surprised my questioner.
The Way of Zen Performance Enhancement
Working with elite athletes and implementing various techniques to keep athletes focused and at their optimal performance for a sustained period of time includes incorporating various meditation techniques that counterbalance their sport-specific physical and mental demands, which is an important element of success throughout the years.
Two for One: The Cervical Distraction Test
In today's healthcare system, diagnoses and treatment plans follow a western medical model - especially if you work with attorneys or insurance companies.
How to Use Online Video as a Tool to Market Your Practice
Health care practitioners, including chiropractors, should consider online videos as a key element of their Internet marketing strategy. In the next three years, videos are expected to account for nearly 70 percent of all consumer online traffic, according to Cisco.
Environmental Toxins: Cause of Modern Illness, Part 2
In Part I of this article, we detailed the variety of environmental toxins assaulting our bodies. These include pesticides and herbicides; plastics; preservatives; cosmetics; gasoline additives, solvents and glues; and heavy metals.
Age and Fertility: Why We Should Worry Less About Age and More About Overall Health
Recently, on one of the acupuncture alumni forums, the topic of age and fertility came up when a practitioner posted a question regarding a patient that was about to turn 40-years-old.
The Static Postural Pelvic Exam
I include a static postural analysis in my evaluation routine whether you are a patient in pain or an elite-sport athlete in training. In my day-to-day practice, I require patients to stand still while I "just look" at them.
AWB Makes a Difference in the Yucatan
We are in the sleepy town of Izamal, located about an hour from the Merida airport where our group arrived last night. Later that morning, on a bus winding through the dusty roads of the Yucatan, fourteen acupuncturists, two facilitators from AWB and two tour guides make their way to the small rustic town of Popola.
The Conscious Evolution of Healing: Importance of Opening the Sensory Portals in Classical Chinese Medicine
The Chinese medical classics are not just clinical guides. They give advice; ways we can awaken more fully into conscious awareness.
Three for One: The Cervical Distraction Test
Taking the time to do an exam is important, but it is time spent. The exam serves as a way to physically validate your clinical impression following a history and clinical consultation.
Animal Acupuncture Gaining in Popularity
We have just finished the year of the fire hoarse and now it is time to spend some time alone, daydreaming and thinking outside the box in terms of where our profession is headed. The sheep person is well organized and creative so this should not be difficult to do.
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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