New Jersey Revised Statutes § 54:32e-2 - Cosmetic Medical Procedure Gross Receipts Tax Phased Out.

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.


Section: Previous  54-32b-52  54-32b-53  54-32b-54  54-32b-55  54-32d-1  54-32d-2  54-32e-1  54-32e-2  54-32f-1  54-32f-2  54-33-1  54-33-2  54-33-3  54-33-4  54-33-5  Next

Last modified: October 11, 2016