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Division of Taxation

Notice to Sellers of Tattooing, Permanent Body Art, and Permanent Cosmetic Make-Up Application

(P.L. 2013, c. 193) Amendment to the Sales and Use Tax Act, effective January 17, 2014

The Sales and Use Tax Act imposes tax on charges for "tattooing, including all permanent body art and permanent cosmetic make-up applications." N.J.S.A. 54:32B-3(b)(10).

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.

Thus, effective on and after January 17, 2014, sellers of tattooing, permanent body art, or permanent cosmetic make-up application services should not charge sales tax when such services are provided in conjunction with reconstructive breast surgery if the customer provides a doctor's prescription to the seller.

If a seller incorrectly charged sales tax for a qualifying service performed on or after January 17, 2014, the customer may apply for a refund of the tax from either the seller who performed the service or from the Division of Taxation. To request a refund from the Division, a Claim for Refund (Form A-3730) must be filed. A claim for refund must be filed within four years from the date the sales tax was paid.

Last Updated: Friday, 04/24/20