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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:32E-2 - Cosmetic medical procedure gross receipts tax phased out.
Universal Citation: NJ Rev Stat § 54:32E-2 (2017)
54:32E-2 Cosmetic medical procedure gross receipts tax phased out.
1. Notwithstanding the provisions of section 1 of P.L.2004, c.53 (C.54:32E-1), the tax which shall be paid pursuant to P.L.2004, c.53 (C.54:32E-1) shall be imposed:
(1) at the rate of 4% on the gross receipts from a cosmetic medical procedure performed on or after July 1, 2012 but before July 1, 2013,
(2) at the rate of 2% on the gross receipts from a cosmetic medical procedure performed on or after July 1, 2013 but before July 1, 2014, and
(3) at the rate of 0% on the gross receipts from a cosmetic medical procedure performed on or after July 1, 2014.
L.2011, c.189, s.1.
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