ASSEMBLY, No. 2282

STATE OF NEW JERSEY

212th LEGISLATURE

 

INTRODUCED JANUARY 30, 2006

 


 

Sponsored by:

Assemblyman JOSEPH CRYAN

District 20 (Union)

Assemblyman MICHAEL J. PANTER

District 12 (Mercer and Monmouth)

Assemblyman HERB CONAWAY, JR.

District 7 (Burlington and Camden)

Assemblywoman JOAN M. VOSS

District 38 (Bergen)

Assemblyman LOUIS D. GREENWALD

District 6 (Camden)

 

Co-Sponsored by:

Assemblymen Diegnan, Conners, Vas, Malone, Assemblywomen Handlin, McHose, Assemblymen Munoz, Biondi, Whelan, Assemblywoman Beck, Assemblyman Bateman, Assemblywoman Cruz-Perez, Assemblymen Prieto, Mayer, Russo, Giblin, Bramnick, Bodine, S.Kean, Steele, Baroni, Moriarty, Gordon, McKeon, Wolfe, Holzapfel, Gregg, Thompson, Assemblywoman Vandervalk and Assemblyman Chivukula

 

 

 

 

SYNOPSIS

     Repeals cosmetic medical procedure gross receipts tax.

 

CURRENT VERSION OF TEXT

     As introduced.

  


An Act concerning the cosmetic medical procedure gross receipts tax and repealing P.L.2004, c.53 (C.54:32E-1 et seq.).

 

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

     1.  P.L.2004, c.53 (C.54:32E-1 et seq.) is repealed.

 

     2.  Notwithstanding the repeal of P.L.2004, c.53, the repeal shall not affect any obligation, lien or duty to pay taxes, interest or penalties which have accrued or may accrue by virtue of any taxes imposed pursuant to the provisions of P.L.2004, c.53 or which may be imposed with respect to any redetermination, correction, recomputation or deficiency assessment; and provided that all taxes and returns which would have been due and payable for the tax period ending prior to the enactment of P.L. , c. (C. ) (pending before the Legislature as this bill) shall be due and payable as if the laws were in effect; and provided that these repeals shall not affect the legal authority of the State to audit records and assess and collect taxes due or which may be due, together with such interest and penalties as have accrued or would have accrued thereon under the provisions of the law repealed; and provided that the repeal by section 1 of P.L.    , c. (C. ) (pending before the Legislature as this bill), shall not affect any determination of, or affect any proceeding for, the enforcement thereof.

 

     3.  This act shall take effect on the first day of the second month next following the date of enactment.

 

 

STATEMENT

 

     This bill repeals the cosmetic medical procedure gross receipts tax.  P.L.2004, c.53 (C.54:32E-1 et seq.) created a 6% gross receipts tax on certain cosmetic medical procedures.  The bill repeals the tax because the incoming revenues from the tax have been much lower than expected, particularly in light of the administrative burden on the Division of Taxation and the offices providing cosmetic medical procedures, and the economic burden on the customers and patients who pay for the procedures.