It is the diagnosis, not the treatment, that defines medical necessity. When the state, not your doctor, determines what medical procedures may be taxed, what's next? How will patients' privacy be protected when the state audits your medical records? The potential administrative morass is enough to cause a migraine!
Proponents point out that the tax is to be imposed only on procedures that are not "medically necessary." But such a determination is at times arbitrary. For example, Botox is frequently used to prevent migraine headaches, with the simultaneous benefit of wrinkle reduction. Hair transplants may be done for burn wounds to the scalp, and so on.
