Congress imposed a moratorium on the medical device excise tax from January 1, 2016 until December 31, 2017. Sales of medical devices made after December 31, 2015 are not subject to the tax until the moratorium expires.
The medical device excise tax is imposed on sales of certain medical devices by manufacturers or importers. The manufacturer or importer is responsible for paying the tax. In general, taxable medical devices are listed under section 510(j) of the Federal Food, Drug, and Cosmetic Act.