On Dec. 5, 2012, the IRS issued final regulations on the new 2.3 percent medical device excise tax that manufacturers and importers will pay on sales of certain medical devices beginning January 1, 2013. In addition, the IRS issued Notice 2012-77, which provides interim guidance regarding the determination of sale price and other issues related to the tax.
IRS Final Regulations can be downloaded here:
IRS Notice 2012-77, Interim Guidance re: Sales Price Determination can be downloaded here:
Read entire article: http://www.irs.gov/uac/Newsroom/Medical-Device-Excise-Tax