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Rousso, M.D., president of the AAFPRS. Several says have attempted to impose taxes on plastic surgery already, including NJ which currently includes a 6 percent taxes on cosmetic surgery. Since New Jersey adopted the tax on elective surgical procedure in 2004, the Section of Taxation has experienced a 59 percent shortfall based on projected income estimates. In fact, NJ Assemblyman Joseph Cryan, the sponsor of the 2004 bill, is leading efforts to repeal the tax. Eight other claims have considered aesthetic taxes and have rejected them.. 5 percent tax on cosmetic surgery opposed by AAFPRS AMERICA Senate is going to consider wellness system reform legislation which contains a 5 percent tax on plastic surgery deemed needless for medical purposes.