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