D.J. Verret, MD

As all of the other physicians have pointed out, this tax will have multiple problems. The biggest that I can see is that the tax is rather arbitrary.

1) In certain states, laser procedures are performed by aestheticians. Are they considered 'licensed medical professionals'? If not, then the laser procedures performed by an aesthetician will not be taxed while the same services performed by a physician will be taxed.

2) Who decides if a procedure 'is not necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease'? Patients who have deformities after trauma or cancer reconstruction and desire revisions often can not get them reimbursed by insurance because the insurance company deems them cosmetic though the intial problem was due to trauma or cancer. Does the insurance standard become used by the government? How do physicians arbitrarily make that determination?

Taxes put on cosmetic procedures in New Jersey have clearly shown that patients either don't undergo the procedures or simply have them done elsewhere. With the rise in medical tourism, this could have the consequence of pushing more people to go overseas to have their procedures.

And where is the line drawn? Why tax Botox but not tax microdermabrasion? Why tax a facelift but not tax bariatric surgery?