Effective September 1 physicians must bill and collect a 6% tax from patients who are undergoing certain cosmetic surgery procedures.  MSNJ objects to this tax on medical procedures as well as the physician’s obligation to administer this taxation scheme. MSNJ will continue to lobby for relief from this tax, but in the meantime any physician performing cosmetic surgery must comply with this law.

Reconstructive surgery is exempt from the tax. However, it will not always be clear whether a procedure is reconstructive or simply cosmetic. MSNJ is pursuing this issue with our legislators.

MSNJ has developed a letter that can be posted in the office and given to patients who will be taxed under this new law.  The letter explains the position of the physician community and invites patients to object. MSNJ has also obtained the form needed to file for a tax refund.  Any patient who feels aggrieved by the imposition of the tax can file for a tax refund. 

Letter to Patient

Tax Refund Form

Physicians who perform cosmetic plastic surgery are encouraged to become familiar with the refund procedure so that your staff can assist patients if they decide to seek an exemption from the tax. 

Source:  MSNJ e-News

Summary of Tax