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    <title>BEAUTY TREATMENT SERVICE</title>
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    <description>Classification of beauty treatment service hinges on statutory definitions and the dividing line between beauty-parlor offerings and medical/surgical procedures. Materials consumed during treatment are treated as integral to the service and included in the taxable gross value, while retail sales of cosmetics are not taxable. Authorities assess provider identity, clinical supervision, record-keeping and treatment protocols-factors that can reclassify laser or cosmetic procedures as medical services outside the beauty-treatment levy.</description>
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