How many spas – either per capita or actual number – does Arizona have
compared to the other 50 states? In other words, where does Arizona
rank in its number of spas in the United States? By "spas," I mean
resort, destination, wellness and day spas inclusively.

Here's what I do know:

According to www.azmassageschools.com, "Arizona is second only to Palm
Springs with the highest per capita number of spas in North America."
I have never been able to validate that statement. I sent the site's
webmaster an email, which was retuned undelivered.

The International Spa Association has an industry report
(www.experienceispa.com/learn/resources.html) that probably has the
information I'm looking for but it costs a mere $500.

Thanks.