26 U.S. Code § 4191. Medical devices
(a) In general
(b) Taxable medical deviceFor purposes of this section—
(1) In general
(2) ExemptionsSuch term shall not include—
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.
References in Text
For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.
2018—Subsec. (c). Pub. L. 115–120 substituted “December 31, 2019” for “December 31, 2017”.
2015—Subsec. (c). Pub. L. 114–113 added subsec. (c).
Effective Date of 2018 Amendment
“The amendment made by this section [amending this section] shall apply to sales after December 31, 2017.”
Effective Date of 2015 Amendment
“The amendment made by this section [amending this section] shall apply to sales after December 31, 2015.”