62 chapters · 2,087 sections in this title.
N.J.S.A. 54:32E-1 Tax imposed on gross receipts from cosmetic medical procedure; definitions; liability for tax.
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54:32E-1 Tax imposed on gross receipts from cosmetic medical procedure; definitions; liability for tax. 1. a. There is imposed and shall be paid a tax of 6% on the gross receipts from a cosmetic medical procedure, which shall be paid by the subject of the cosmetic medical procedu…
N.J.S.A. 54:32E-2 Cosmetic medical procedure gross receipts tax phased out.
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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…