Affordable Care Act and Medical Device Tax

Yesterday, the U.S. Internal Revenue Service (IRS) issued its final regulations on the medical device tax that will be implemented as part of the Affordable Care Act. Beginning on January 1, 2013, the 2.3% tax will affect the sales of certain medical devices. Unfortunately, dentistry will not exempt from the medical device tax.

Here is the list of some of the items affected by the tax:

• Nitrous and oxygen delivery systems and gas
• Computer equipment used for diagnostic purposes
• X-ray equipment, sensors, cone-beam CT systems, caries detection devices, and cameras
• Surgical equipment
• Handpieces
• Replacement parts
• Remanufactured or refurbished equipment
• Instruments
• Imaging equipment
• CAD/CAM machines
• Prosthetic devices
• Any dental crown, bridge, brace, splint, or implant.

Click here to read a summary article on this new IRS regulation.