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Cosmetic Medical Procedures Gross Receipts Tax Return
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Welcome to our online Cosmetic Medical Procedures Gross Receipts Tax Service. You can use this service to file your quarterly return or make a payment to pay an outstanding liability. You may make your payment via credit card, electronic funds transfer or e-check. At the end of the process, we will provide you with a confirmation number for your records. We hope you find this service helpful and encourage you to E-MAIL us with your comments, questions and recommendations.

To use this service you must enter your Federal or New Jersey taxpayer identification number and Cosmetic Medical Procedures Gross Receipts Tax PIN (Personal Identification Number) or business name. If you enter the application using your business name, you will not be able to view any returns/payments previously submitted or make a payment using EFT. The New Jersey Division of Taxation issues PIN's to qualified businesses. If you do not have a PIN, CLICK HERE to submit an electronic request to receive your PIN by e-mail. Your request should indicate that you need a PIN, which return you are attempting to file, and your Business Name and Tax Identification Number.

A return and/or payment accepted for processing by 11:59 PM on the due date will be deemed timely. If the due date falls on a weekend or a legal holiday, the return and payment are due on the following business day.

If you wish to file and pay other taxes and fees electronically, click Electronic Services.

NOTE: P.L. 2011, c. 189, which was signed into law on January 17, 2012, phases out the Cosmetic Medical Procedures Gross Receipts Tax over the next two years. A reduction in the tax is applicable for periods beginning in calendar year 2012.

Beginning July 1, 2012, the current 6% tax rate imposed on the gross receipts from cosmetic medical procedures as defined by the Act (N.J.S.A. 54:32E-1) will be reduced. The schedule for the tax phase out is as follows:

Period When Procedures are Performed

Tax Rate

On or after July 1, 2012 - before July 1, 2013

4%

On or after July 1, 2013 - before July 1, 2014

2%

On or after July 1, 2014

0%

The first returns reflecting the collection of tax at the 4% rate will be due on October 20, 2012.



Your Taxpayer ID number
This is a twelve-digit ID# consisting of the nine-digit Federal Employer Identification number assigned to you by the Internal Revenue Service, followed by a three digit suffix. Enter the nine-digit FEIN and the three-digit suffix. If you do not have a suffix, enter three zeros. Enter the number without dashes, slashes, or any other keystrokes. (FORMAT = 123456789000)
 
* Taxpayer ID: * Required Fields
* PIN: OR * Business Name:




Updated: Monday, 02/28/2005


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