New Jersey Statutes
§ 54:32E-2 — Cosmetic medical procedure gross receipts tax phased out.
New Jersey·Title 54 TAXATION
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.
Free access — add to your briefcase to read the full text and ask questions with AI
New Jersey § 54:32E-2 (Cosmetic medical procedure gross receipts tax phased out.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.