They are in NYC - see below - Thats why some places try to get away with it advertising body work
Introduction
This bulletin explains how the New York State and local sales and use taxes (sales tax) apply to businesses that sell massage services.
Sales of services
Massage services refer to the application of various techniques to the muscular structure and soft tissues of the body that include applying fixed or movable pressure, holding, vibration, rocking, friction, kneading, and compression, using primarily the hands. Typical massage services:
- provide relaxation;
- relieve tired, achy muscles;
- decrease chronic pain; and
- reduce stress.
Sales of typical massage services, as described above, are
subject to New York City’s local sales tax when sold in New York City. Sales of typical massage services are taxable in New York City even if you are a licensed massage therapist under Title VIII of the Education Law.
However, massage services performed by a licensed physician, physiotherapist, or chiropractor for medical reasons are not subject to New York City’s local sales tax.
If you sell taxable massage services in New York City, you must register for sales tax purposes, collect tax, and report these sales as instructed on your sales tax returns.
Sales of any massage services are
exempt from state and local sales tax everywhere in New York State
outside New York City.