New Jersey Cosmetic Surgery Tax
New Jersey is the first state to pass a law that explicitly
taxes cosmetic surgical procedures (June 2004). NJ consumers,
who seek plastic surgery, now pay a 6 percent tax on elective
procedures. The 6 percent gross receipts tax includes cosmetic
surgery, hair transplants, cosmetic injections, cosmetic soft
tissue fillers, dermabrasion, chemical peel, laser hair removal
and cosmetic dentistry.
Since last summer, lawmakers in Texas, Illinois, Washington,
Arkansas, Tennessee, New York and other states, have introduced
bills or budget proposals to install similar taxes, although
none have passed the tax into law ... yet. Proponents of the tax
say that the levy on elective procedures is a relatively
painless way to fund state programs.
Without getting on the soapbox, this is still a very scary and
dangerous precedent for lawmakers to consider taxing patients
who need elective or other medical procedures based on the
state, rather than a physician's, interpretation of medical
necessity. What is the next personal freedom lawmakers will
decide is a taxable luxury?