cosmetic-surgery-tax.jpg New Jersey residents have to pay a luxury tax of 6 per cent on a range of medical cosmetic procedures. As a result, residents are opting for surgery in neighboring states that do not have this tax. The worst hit is the middle and low income group. According to a survey conducted by the American Society of Plastic Surgery, 71 per cent of the people considering plastic surgery had annual household incomes of $60,000 or less. This tax was introduced to fund indigent care in the state's hospital system. However, the amount of revenue earned was much below expectation. Now, the association of the American Academy of Dermatology has called on the Governor of New Jersey to repeal this tax.