![]() If more than one service provider bills for services directly related to the same cosmetic medical procedure, for example, a surgeon and an anesthesiologist, each service provider must collect the gross receipts tax on the portion of the gross receipts billed for that provider’s own services. The provider of services, goods or occupancies required for, or directly associated with the cosmetic medical procedure will collect the tax from the person on whom the cosmetic medical procedure is performed. For example, charges for teeth whitening will be taxable, while charges for breast reconstruction or for vision correction by laser treatment will not be subject to the gross receipts tax. Cosmetic medical procedures that are not deemed to be deductible medical expenses for federal income tax purposes will be subject to this gross receipts tax. Charges for procedures, tangible personal property, and occupancies that are deductible as “medical expenses” for purposes of federal income tax will also generally be exempt from the cosmetic medical procedures gross receipts tax. If you do not provide services, products or occupancies related to “cosmetic medical procedures," you are not subject to the provisions of this law.Ĭharges for medical procedures, tangible personal property, or occupancies that will be covered by medical insurance will be presumed not primarily “cosmetic” in nature and will therefore not be subject to the cosmetic medical procedures gross receipts tax. The tax also applies to amounts charged for goods or facility occupancies, such as hospitalization or clinic stays, required for or directly associated with the cosmetic medical procedure. They do not include reconstructive surgery or dentistry to correct or minimize abnormal structures caused by congenital defects, developmental abnormalities, trauma, infection, tumors or disease, including procedures performed in order to improve function or give the person a more normal appearance. ![]() The law provides that such procedures include, for example, cosmetic surgery, hair transplants, cosmetic injections, cosmetic soft tissue fillers, dermabrasion and chemical peels, laser hair removal, laser skin resurfacing, laser treatment of leg veins, sclerotherapy, and cosmetic dentistry. ![]() Beginning September 1, 2004, it imposes a gross receipts tax on the purchase of certain “cosmetic medical procedures.” Cosmetic Medical Procedures are medical procedures performed in order to improve the human subject’s appearance without significantly serving to prevent or treat illness or disease or to promote proper functioning of the body.
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