The state of New Jersey set a dangerous precedent when it became the first and only state to tax medical procedures during its 2004 legislative session. Legislators promised the tax would generate $24 million in its first year, but instead the tax fell well short of expectations and brought in only $7.8 million. Despite the shortfall, lawmakers in states throughout the country see a tax on cosmetic medical procedures as a viable means to fill state budget shortfalls.

Thirteen states - Arkansas, Connecticut, Hawaii, Illinois, Maryland, Michigan, Minnesota, New Jersey, New York, Oregon, Tennessee, Texas and Washington- have taken steps to impose a tax on medical procedures. While these proposals have failed, lawmakers continue to view taxes on cosmetic medical procedures as a viable funding mechanism, despite disappointing evidence from the New Jersey experiment.

For information about what is happening in your state, please click on the map to the right.