Business activity code for massage therapist tax act

This U.S. industry comprises establishments of independent health practitioners (except physicians; dentists; chiropractors; optometrists; mental health specialists; physical, occupational, and speech therapists; audiologists; and podiatrists). These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.

Illustrative Examples:

Acupuncturists' (except MDs or DOs) offices
Hypnotherapists' offices
Dental hygienists' offices
Inhalation or respiratory therapists' offices
Denturists' offices
Midwives' offices
Dietitians' offices
Naturopaths' offices
Homeopaths' offices
Registered or licensed practical nurses' offices

Cross-References. Establishments primarily engaged in--

• The independent practice of medicine (i.e., physicians)--are classified in Industry 62111, Offices of Physicians;
• The independent practice of dentistry--are classified in Industry 621210, Offices of Dentists;
• The independent practice of chiropractic--are classified in Industry 621310, Offices of Chiropractors;
• The independent practice of optometry--are classified in Industry 621320, Offices of Optometrists;
• The independent practice of mental health (except physicians)--are classified in Industry 621330, Offices of Mental Health Practitioners (except Physicians);
• The independent practice of physical, occupational, and speech therapy, and audiology--are classified in Industry 621340, Offices of Physical, Occupational and Speech Therapists, and Audiologists; and
• The independent practice of podiatry--are classified in U.S. Industry 621391, Offices of Podiatrists.