26 U.S. Code § 4191 - Medical devices

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(a) In general
There is hereby imposed on the sale of any taxable medical device by the manufacturer, producer, or importer a tax equal to 2.3 percent of the price for which so sold.
(b) Taxable medical device
For purposes of this section—
(1) In general
The term “taxable medical device” means any device (as defined in section 201(h) of the Federal Food, Drug, and Cosmetic Act) intended for humans.
(2) Exemptions
Such term shall not include—
(A) eyeglasses,
(B) contact lenses,
(C) hearing aids, and
(D) any other medical device determined by the Secretary to be of a type which is generally purchased by the general public at retail for individual use.


(Added Pub. L. 111–152, title I, § 1405(a)(1),Mar. 30, 2010, 124 Stat. 1064.)
References in Text

Section 201(h) of the Federal Food, Drug, and Cosmetic Act, referred to in subsec. (b)(1), is classified to section 321 (h) of Title 21, Food and Drugs.
Prior Provisions

For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.
Effective Date

Pub. L. 111–152, title I, § 1405(c),Mar. 30, 2010, 124 Stat. 1065, provided that: “The amendments made by this section [enacting this section and amending sections 4221 and 6416 of this title] shall apply to sales after December 31, 2012.”

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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