{"data":{"id":"us-nj/n.j.-stat.-54-32e-2","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:32E-2","heading":"Cosmetic medical procedure gross receipts tax phased out.","body":"1.\tNotwithstanding 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:\n(1)\tat 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,\n(2)\tat 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\n(3)\tat the rate of 0% on the gross receipts from a cosmetic medical procedure performed on or after July 1, 2014.\nL.2011, c.189, s.1.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"0909e2cea484edd5dfb08ec8aebf1c3525f6d4d8bbd54446038791dc095c6a25","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-32e-1","next":"us-nj/n.j.-stat.-54-32f-1"},"notice":"GroundRules: Original legal text. Not legal advice."}