# Taxable Medical Devices
> **IRS** · Final regulations. · Published 2012-12-07 · Effective 2012-12-07 · 77 FR 72924
## Document
- **Document number:** 2012-29628
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 72924
- **CFR reference:** 26 CFR 48
- **Publication date:** 2012-12-07
- **Effective date:** 2012-12-07
- **Treasury docket:** TD 9604
## Abstract

This document contains final regulations that provide guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act. The final regulations affect manufacturers, importers, and producers of taxable medical devices.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/12/07/2012-29628/taxable-medical-devices)
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