New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:32E-2
Cosmetic medical procedure gross receipts tax phased out
Official textlis.njleg.state.nj.uslast amended
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.
Source: view the official text
In this chapter (2 sections)
- 54:32E-1 · Tax imposed on gross receipts from cosmetic medical…
- 54:32E-2 · Cosmetic medical procedure gross receipts tax phased out