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New Jersey Statutes, Title: 54, TAXATION
Chapter 32e:
Section: 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.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:32e-2 (if available):
Court decisions that cite this statute:
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