Welcome to UNL Animal Science. Companion Animals Extension! The primary goal of the companion animal extension program is to improve the quality of life of companion animals. Companion animals are diverse group of animals that includes dogs, cats, rabbits, guinea pigs, hamsters, companion birds, reptiles, amphibians, fish, and many more.
massage parlor - a business establishment that offers therapeutic massage. business establishment, place of business - an establishment (a factory or an assembly plant or retail store or warehouse etc.) where business is conducted, goods are made or stored or processed or where services are rendered.
For purposes of the Sales and Use Tax Act , massage , bodywork , and somatic services are not deemed to include the following : services rendered by persons licensed in the following medical and medical-related fields , when they are performing services they are authorized to perform within the scope of their licenses : medical doctors ( M.D. ) , ...