26 U.S. Code § 4191 - Medical devices
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.
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.
The tax imposed under subsection (a) shall not apply to sales during the period beginning on January 1, 2016, and ending on December 31, 2017.
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.
For prior sections 4191, 4192, 4201, and 4211, see Prior Provisions note set out preceding this section.
2015—Subsec. (c). Pub. L. 114–113 added subsec. (c).
Written determinations for this section
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