Massage Therapy Permits & Licenses in Jackson, MS

Max size 32 sq ft in commercial zones per zoning code.

Required for all LLCs. Annual report also required ($0 fee if filed online).

All domestic LLCs must file regardless of activity.

Requires 500 hours approved education, MSBMT-approved exam, background check. All practitioners must be licensed.

Required for any physical location offering massage therapy. Must have licensed therapist as manager.

Required if using trade name/DBA. File Certificate of Assumed Name.

Massage therapy services generally exempt, but permit needed if selling products (oils, etc.).

Massage therapy services are generally not subject to sales tax in Mississippi. However, if the business sells tangible personal property (e.g., massage oils, lotions), a sales tax permit is required. See Mississippi Code § 27-65-103.

Required for employers to withhold state income tax from employee wages. Applies only if the LLC hires staff. See Mississippi Code § 27-7-3.

Employers must register even if only one employee is hired. Rate varies by experience rating; new employers pay 2.7%. See MDES Employer Handbook.

All LLCs registered in Mississippi must pay an annual franchise tax of $150 minimum, regardless of income. Due May 1 each year. Failure to pay results in administrative dissolution. See Miss. Code Ann. § 7-3-801.

Many cities (e.g., Jackson, Gulfport, Biloxi) require a local business license or privilege tax. Contact local clerk for specific requirements. No centralized state list; verify locally.

LLCs taxed as pass-through entities must register and file Form 83 for composite returns if electing to file at entity level. Otherwise, owners report on personal returns. No separate entity-level income tax unless electing corporate status.

Nearly all cities and counties in Mississippi require a local business license or tax receipt. Contact the local government where the business is physically located. No state-wide exemption exists for small or home-based businesses in most cases.

Required for all businesses operating within city limits. Massage therapy falls under professional services.

Applies outside incorporated cities like Jackson. Fees scale with gross receipts tiers.

Massage therapy typically allowed in commercial (C-2) or office (O) zones per Jackson Zoning Ordinance Sec. 90.030.

Limited to 25% of home floor area; no external signage per Jackson Code Sec. 90-302.

Required for tenant improvements like sinks or partitions.

Massage parlors must meet body art/sanitation standards under Miss. Code Ann. § 41-3-2; local enforcement.

Required for commercial spaces; verifies fire code compliance (max occupancy based on sq ft).

Per Jackson Fire Code Sec. 22-94.

All U.S. employers must complete Form I-9 for each employee, verifying identity and work authorization. Applies to all LLCs with employees. E-Verify is not federally mandated unless state law or federal contract requires it.

FLSA sets federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours/week), and recordkeeping requirements. Applies to massage therapy businesses with employees. Independent contractors are not covered, but misclassification risks penalties.

Requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave annually for qualifying medical/family reasons. Does not apply to most small massage therapy LLCs unless part of a larger group with 50+ employees. Eligibility based on employee count and tenure.

Massage tables and handheld massagers intended for general wellness are typically not regulated. However, if the business uses or sells devices marketed for medical purposes (e.g., pain relief, muscle stimulation), they may be regulated as medical devices under 21 CFR Part 890. Registration and compliance may be required.

Reduces false alarm responses.

Massage therapy generally exempt unless offering prohibited services.

Required by Miss. Code Ann. § 41-3-2. Separate from general health permits; focuses on bloodborne pathogen compliance.

Required for employers with five or more employees under Mississippi Code § 71-3-7. Sole proprietors and independent contractors are exempt unless they elect coverage. Massage therapy businesses must comply once they meet the employee threshold.

Not statutorily required by Mississippi for massage therapy businesses, but strongly recommended and often required by landlords, landlords, or professional associations. Covers third-party bodily injury or property damage.

Not legally required by Mississippi state law or the Mississippi Board of Massage Therapists for licensure or operation, but strongly recommended for risk management. Protects against claims of negligence or improper treatment.

A $10,000 surety bond is required for initial licensure as a massage therapist in Mississippi. This is an individual license requirement, not a business-level bond. Source: Mississippi Board of Massage Therapists Rules and Regulations, Section III.A.3.

Required if the LLC owns or regularly uses a vehicle for business. Personal auto policies do not cover commercial activity. Applies to mobile massage therapists using vehicles for client transport or service delivery.

Not specifically mandated by Mississippi law, but advisable if selling retail products. Claims related to defective or harmful products could lead to lawsuits. Covered under broader general liability or product liability endorsements.

Not applicable to standard massage therapy businesses. Only required if the business holds a liquor license, which is highly unlikely for massage therapy. Mississippi prohibits on-premise consumption of alcohol in most wellness establishments.

Some Mississippi cities or counties may require a general business license bond (e.g., $5,000–$10,000) as part of local business registration. Not state-mandated. Example: Gulfport and Jackson may impose bonding for home-based or retail businesses. Check local city code via Municode.

Required for all LLCs, regardless of employee count. Even single-member LLCs without employees may need an EIN if they operate under a business name or plan to hire in the future.

A single-member LLC is disregarded as an entity and reports income on Schedule C of Form 1040. A multi-member LLC files Form 1065 (U.S. Return of Partnership Income). Mississippi massage therapy LLCs follow standard IRS rules for LLCs.

Applies only if the business has employees. The General Duty Clause requires employers to provide a workplace free from recognized hazards. For massage therapy, this includes ergonomics, bloodborne pathogens (if exposure risk exists), and safe handling of cleaning chemicals. OSHA does not require specific certification for massage therapists but mandates safe workplace practices.

Most massage therapists do not have occupational exposure to blood unless performing specialized techniques (e.g., myofascial release with bleeding skin). If no exposure, a written exposure control plan is not required. However, if exposure is possible, compliance with 29 CFR 1910.1030 is mandatory.

FTC prohibits deceptive health claims. Massage therapy businesses must avoid implying medical treatment unless licensed as healthcare providers. Claims must be truthful and substantiated. Applies to advertising, websites, and client materials. No federal license required for massage therapy, but state licensing (Mississippi) governs scope of practice.

All LLCs registered in Mississippi must file an annual report by May 1 each year. Failure to file may result in administrative dissolution. Form can be filed online via the Secretary of State’s website.

All licensed massage therapists must renew their license every two years by December 31. The next renewal cycle is December 31, 2025. Renewal requires proof of continuing education completion.

Licensed massage therapists must complete 24 hours of board-approved continuing education every two years, including at least 2 hours in ethics or jurisprudence. Documentation must be retained for four years.

Employers must file Form 941 (federal) and Form 5100-101 (state) quarterly. Deposit schedules depend on payroll size. Employers must also file Form W-2 and Form 1099 series annually by January 31.

EIN is a one-time assignment but triggers ongoing tax reporting obligations including Form 941 (quarterly), Form 940 (annually), and Form W-2/W-3 (annually).

All massage therapy businesses open to the public must comply with ADA Title III, including physical access (entrances, restrooms, treatment rooms) and communication access (for clients with disabilities). Website accessibility is increasingly enforced under DOJ guidance. Applies regardless of number of employees.

Most massage therapy practices do not generate hazardous waste. However, if the business uses EPA-listed hazardous chemicals (e.g., certain sterilizing agents), it must comply with RCRA regulations. Typical massage oils, lotions, and alcohol-based sanitizers are not regulated as hazardous waste under federal law.

FTC enforces truth-in-advertising rules. Massage therapy businesses must avoid false or unsubstantiated claims (e.g., "cures chronic pain" without evidence). Testimonials must reflect typical results. Applies to websites, social media, and printed materials. No prior approval required, but enforcement is retroactive.

Massage therapy services are generally exempt from sales tax in Mississippi. However, if the business sells retail items (e.g., lotions, oils), it must collect and remit sales tax. Filings are due monthly, quarterly, or annually based on volume.

Employers must display the OSHA Job Safety and Health Poster (OSHA 2203) in a conspicuous location accessible to employees. Mississippi does not have a state-specific poster beyond federal requirements.

All employers with five or more employees in Mississippi must carry workers’ compensation insurance. Massage therapy is classified under 'Personal Services' for premium calculation. Policy must be renewed annually.

Most cities and counties in Mississippi require a local business license or occupational license. Requirements and fees vary. For example, Jackson requires renewal by January 31 each year. Check with local clerk for specific deadlines.

Businesses must issue Form 1099-NEC to each non-employee contractor paid $600 or more during the year. Copy must be filed with IRS by January 31.

FUTA tax is reported annually on Form 940, but deposits may be required quarterly. Mississippi employers receive a credit of up to 5.4% for paying state unemployment tax (SUTA).

Employers must file Form MD-5 every quarter and pay unemployment insurance tax. New employers are assigned a standard rate until experience rating is established.

Mississippi law requires that the current, active massage therapist license be visibly displayed at the place of business where services are rendered.