N.J. Stat. § 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.