New Jersey to tax cosmetic procedures
State preparing to tax cosmetic surgery
Burlington County Times
August 2, 2004

Beginning Sept. 1, the state will collect a 6 percent sales tax on face-lifts, hair implants, breast implants and all other nonessential cosmetic procedures.

The new law defines cosmetic surgery as any medical procedure that is aimed at improving appearance but that does not promote the proper function of the body or prevent or treat illness. The tax includes, but is not limited to, procedures such as laser hair removal, laser treatment of leg veins and cosmetic injections.

Dentistry and reconstructive surgery due to congenital defects, developmental abnormalities, accidents, trauma, diseases and tumors are not taxable.

See also from the August 20, 2004 print edition
In N.J., it will be nip, tuck and tax
John George
Philadelphia Business Journal Staff Writer