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Legislative Updates

S.B. No. 243 An Act Concerning Certificate of Merit

Cosmetic Tax Bill

The following statement was issued by Department of Revenue Services in the effort to better clarify the applicability of the new 6.35% cosmetic sales tax law, which was passed in 2011 in HB6487:

 "Cosmetic medical procedure" means any medical procedure performed on an individual that is directed at improving the individual's appearance and that does not meaningfully promote the proper function of the body or prevent or treat illness or disease.  "Cosmetic medical procedure" includes, but is not limited, to cosmetic surgery, hair transplants, cosmetic injections, cosmetic soft tissues fillers, dermabrasion, and chemical peel, laser hair removal, laser skin resurfacing, laser treatment of leg veins, and sclerotherapy.  "Cosmetic medical procedure" does not include reconstructive surgery.  "Reconstructive surgery" includes any surgery performed on abnormal structures caused by or related to congentital defects, developmental abnormalities, trauma, infection, tumors or disease, including procedures to improve function or give a more normal appearance.

There is certainly plenty of room for interpretation using the above definition passed by the legislature and signed by the Governor, and both the Connecticut State Medical Society and our Society are working with the Department of Revenue Services to get more specific guidelines for this new 6.35% sales tax.  We will keep you posted on any new developments. 
Here are some of the most asked questions about cosmetic procedures on the DRS website
Cosmetic Medical Procedures

Is circumcision taxable as a cosmetic medical procedure? No. (Added on July 6, 2011)

Is laser eye surgery taxable as a cosmetic medical procedure? No. (Added on July 6, 2011)

Is dental and orthodontia work taxable as cosmetic medical procedures? No. Dental procedures are excluded from taxable cosmetic medical procedures. (Added on July6, 2011)

Register for a Sales and Use by going to the Department of Revenue website- click on: