I have been teaching "business" in the massage therapy field for over 30 years (vocational schools and college level).  I agree with the prior response but there is a "but" that has yet to be determined.  Holistic health (massage therapy, Reikki, acupuncture, etc.) in general is not considered medical services but there are times today in which it is a medically prescribed service.  This raises the question as to the SSTB.  On the surface I've never seen a massage therapist have the level of income to be concerned about the SSTB designation but that ignores their other income and spousal income.  The industry practice is to treat this as a non-SSTB activity (for now).