New Jersey is the first state to pass a law that explicitly taxes cosmetic surgical procedures (June 2004). NJ consumers, who seek plastic surgery, now pay a 6 percent tax on elective procedures. The 6 percent gross receipts tax includes cosmetic surgery, hair transplants, cosmetic injections, cosmetic soft tissue fillers, dermabrasion, chemical peel, laser hair removal and cosmetic dentistry.

Since last summer, lawmakers in Texas, Illinois, Washington, Arkansas, Tennessee, New York and other states, have introduced bills or budget proposals to install similar taxes, although none have passed the tax into law ... yet. Proponents of the tax say that the levy on elective procedures is a relatively painless way to fund state programs.

Without getting on the soapbox, this is still a very scary and dangerous precedent for lawmakers to consider taxing patients who need elective or other medical procedures based on the state, rather than a physician's, interpretation of medical necessity. What is the next personal freedom lawmakers will decide is a taxable luxury?