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Code · New Jersey · Title 54 — Debtor and Creditor · Chapter 32E

54:32E-2 Cosmetic medical procedure gross receipts tax phased out.

105 words·~1 min read·/nj/title-54/chapter-32e/54-32e-2

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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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