02/21/2026
Kentucky Massage Therapy & Sales Tax Exemption-Your Massages could be sales tax exempt! 💆♂️
In Kentucky, massage therapy services are generally subject to the 6% sales tax, but an exemption exists if the massage is medically necessary. According to Kentucky Revised Statutes (KRS § 139.200), massage services are taxable unless documentation shows they are part of a prescribed therapeutic treatment plan. To qualify for the exemption, a licensed medical practitioner—such as a Medical Doctor (MD), Doctor of Osteopathy (DO), or Chiropractor (DC)—must provide a written prescription or recommendation specifically stating that massage therapy is medically necessary.
Other healthcare providers, like physical therapists or athletic trainers, typically cannot write a qualifying prescription UNLESS they have legal prescriptive authority in Kentucky. The prescription should include details like the number of sessions or timeframe, and the massage provider must keep it on file for audit purposes. Without this documentation, massage sessions and related therapeutic products remain subject to sales tax.
This guidance comes directly from the Kentucky Department of Revenue, which enforces the rules on medical necessity and who may authorize tax-exempt massage therapy.
Below is an example form that your Dr can fill out to prescribe massage therapy. If interested (even if you are not a client of mine you can still take this to your current massage therapist once your Dr fills out the form) a copy or you can pick it up in person Tranquil Beginnings Health Spa
