Sales tax exemptions for prescribed cosmetic reconstruction services

by Chuck April 30, 2014

Sales tax exemptions

Sales tax exemptions

Effective Jan. 17, 2014, New Jersey has issued sales tax exemptions for cosmetic surgeries if they are prescribed by a doctor.  Tattoos, permanent body art and permanent cosmetic make-up services are all normally subject to New Jersey sales tax, however tattooing and cosmetic procedures provided in conjunction with reconstructive breast surgery will be tax exempt if the customer provides a doctor’s prescription to the seller.

P.L. 2013, c. 193 amended N.J.S.A. 54:32B-3(b)(10) to exclude from tax charges for tattooing, including all permanent body art and permanent cosmetic make-up applications provided pursuant to a doctor’s prescription in conjunction with reconstructive breast surgery.

If the sales tax was incorrectly collected, the purchaser may request a refund from either the seller or the New Jersey Department of Taxation by filing form 3730 within four years from the date the tax was paid.

For more information, check with the State of New Jersey Department of the Treasury.

Chuck
Chuck


Leave a comment

Comments will be approved before showing up.