§ 4191. Medical devices

(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,

(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.

U.S. Code

§ 4191. Medical devices